{"id":3644,"date":"2026-04-17T10:00:00","date_gmt":"2026-04-17T08:00:00","guid":{"rendered":"https:\/\/ruizyasociados.es\/2026\/04\/17\/sin-categorizar\/artists-and-singers-how-to-optimize-your-taxation-and-protect-your-image-rights"},"modified":"2026-07-13T16:53:33","modified_gmt":"2026-07-13T14:53:33","slug":"artists-and-singers-how-to-optimize-your-taxation-and-protect-your-image-rights","status":"publish","type":"post","link":"https:\/\/ruizyasociados.es\/en\/2026\/04\/17\/artists-creators\/artists-and-singers-how-to-optimize-your-taxation-and-protect-your-image-rights","title":{"rendered":"\ud83c\udfa4 Artists and Singers: How to optimize your taxation and protect your image rights"},"content":{"rendered":"\n

In the world of entertainment, creativity never rests, but neither does taxation. For artists and singers, April 2026 is not just a time for performing, but also a time to account for an income structure that is often as complex as it is varied: from royalties <\/em>and concerts to advertising revenue. At Ruiz Associates<\/a><\/strong>, with extensive experience advising creative professionals, we know that the difference between a sustainable career and a conflict with the tax authorities lies in the correct classification of every euro earned. <\/p>\n\n

The 85\/15 rule: The shielding of Image Rights<\/h3>\n\n

One of the most critical points for artists with high incomes is the taxation of their image rights. Under Article 92 of the Personal Income Tax Law<\/a><\/strong>, there is a strict limitation for those who channel this income through companies. The well-known “85\/15 rule” requires that the artist be taxed as an individual for at least 85% of the income that the company generates from his image. <\/p>\n\n

Ignoring this proportion or not correctly valuing the market price of the artist’s services is the main “bait” for the AEAT’s<\/a> inspections in 2026. In our firm, we carry out valuations of intangible assets to ensure that the corporate structure is unassailable and complies with the regulations on related-party transactions<\/strong>. <\/p>\n\n

Deductible expenses: What does the Treasury really accept?<\/h3>\n\n

For a singer, the limits of what is deductible are usually vague. Is clothing, physical training or digital marketing deductible? The key is in the exclusive allocation to economic activity<\/strong> (Art. 22 of the Personal Income Tax Regulations<\/a>). <\/p>\n\n

In 2026, the Inspectorate is being especially rigorous with the expenses of “representation” and “aesthetics”. At Ruiz Associates<\/strong>, we help our artist clients document the need for these expenses: <\/p>\n\n