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Os ‘direitos de imagem’ não correspondem a uma categoria jurídica autónoma nem a sua chamada “transmissão” correspondente a um negócio translativo. Está em causa, em regra, um consentimento vinculante do desportista que autoriza o uso por terceiros de concretizados direitos de exploração ou uso comercial da imagem. A eventual unidade externa dos negócios praticados não impede a sua necessária desagregação para efeitos de qualidficação jurídico-tributária. O Código do IRS não tem qualquer norma de incidência relativa a rendimentos provenientes de ‘direitos de imagem’ quando autonomamente considerados. A ausência de um nexo causal (ainda que exista um nexo funcional) entre o consentimento e a prestação laboral ou a prestação de serviços impede a absorção dos rendimentos provenientes daqueles nas categorias de rendimento onde estas se quadram. Se a exploração económica de direitos de imagem for efetivamente pretendida, inexistem quaisquer razões para reprimir a opção pela exploração empresatial através de uma sociedade comercial.
Pursuant to the Portuguese law, ‘image rights’ are not a separate legal category, nor does their so-called ‘assignment’ comprises an actual transference of property. In general, image rights agreements correspond to a binding consent given by the sportspersons authorizing the commercial use of his or her image by third parties. The potential external unity of the complex transaction entered into between the parties does not prevent its necessary fragmentation for legal and tax qualification purposes. The Portuguese PIT Code does not establish any rules on income from ‘image rights’ when considered independently. In addition, the absence of a causal link (even if a functional connection exists) between the consent given and the employment activity or the independent services provided prevents the income deriving from the commercial use of ‘image rights’ to be construed as employment income or professional and business income. If the economic exploitation of image rights is actually intended, there is no reason to repress the option to incorporate the business.
Pursuant to the Portuguese law, ‘image rights’ are not a separate legal category, nor does their so-called ‘assignment’ comprises an actual transference of property. In general, image rights agreements correspond to a binding consent given by the sportspersons authorizing the commercial use of his or her image by third parties. The potential external unity of the complex transaction entered into between the parties does not prevent its necessary fragmentation for legal and tax qualification purposes. The Portuguese PIT Code does not establish any rules on income from ‘image rights’ when considered independently. In addition, the absence of a causal link (even if a functional connection exists) between the consent given and the employment activity or the independent services provided prevents the income deriving from the commercial use of ‘image rights’ to be construed as employment income or professional and business income. If the economic exploitation of image rights is actually intended, there is no reason to repress the option to incorporate the business.
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Pedagogical Context
Citation
Pichel, P.R. (2020). Notas sobre a tributação do rendimento proveniente de direitos de imagem dos desportistas. Revista de Direito do Desporto, (6), 50-59
Publisher
AAFDL