Root. 1. Alternatively referred to as an admin, administrator, and gatekeeper, root is a superuser account on a computer or network and has complete control. See our Administrator definition for a full explanation.
Providing a photography or videography service is considered a professional service, and therefore is non-taxable. A photography or videography service only includes the actual taking of the photographs or videos (e.g. sitting fee, photo shoot, studio fee, etc).
It should be highlighted that, due to the application of the rules for the determination of the tax base of IRPF set out in articles 45 and 46 of the IRPF Act, income from investments related to the assignment of image rights are included in the general tax base rather than the savings tax base and are likely to be taxed at the marginal rate (43%) ...