When addressing the issue of image rights, the first idea that emerges is linked to elite athletes, actors or celebrities who, to a large extent, exploit this personal right. Thus, among others, in the sports area, the income obtained by sponsors is usually higher than that of the Federation or entity with which the employment relationship is maintained. In fact, a first line soccer player obtains more benefits from sponsors like Nike (around 22 million, according to the newspaper El País), than from the club where he plays (17 million according to the same source). This prototype shows us the importance that the amounts obtained by sponsors can have in the total income of a contributor, amount that is obtained by image rights.

Currently the right of image, embodied as a fundamental right in our Magna Carta and collected by the Organic Law 1/1982 on the civil protection of the right to honor, personal and family privacy and to one's own image, is being the core of problems for several footballers and sportsmen sui generis with the State Treasury. In order to alleviate any trigger factor of them, the Law 35/2006, of November 28th, of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Not Residents and on the Patrimony, answers with its article 92, establishing the necessary bases that must be fulfilled in relation to the right of image.

The basic purpose of this article is clear to avoid disagreements with the Tax Office: to charge to the holder of the image rights the amounts received by the company that exploits them, provided that certain quantitative and qualitative requirements are met.

Ergo, when any natural or legal person, like a soccer player or actor, obtains benefits by means of his right of image, he will have to fulfill some tributary obligations like passive subject and our Spanish Constitution, like Law of laws and its legislative development, will be in charge to guarantee totally such fundamental, personal, inalienable and unrenounceable right.

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