Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Income from the assignment of image rights is classified as income from movable capital provided it is not generated within the scope of an economic activity. If the assignment is carried out within an economic activity, the income is integrated into the activity's tax base. Acting in advertising productions is considered employment income as it constitutes a special employment relationship.
The DGT's position has maintained a clear distinction between the assignment of image rights and professional or employment activity. The classification of the assignment of image rights as movable capital has been consolidated when there is no underlying economic activity. Likewise, the nature of the income has been specified according to the legal relationship with the payer.
Turning points
Establishes that the withholding tax for the assignment of the right to exploit image rights is 24 percent of the gross income, regardless of its classification.
Defines that income from the assignment of image rights is income from movable capital unless it is generated within the scope of an economic activity.
Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.