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V0020-25 ·9 January 2025 ·consulta-vinculante Low impact
Tax

Spain may tax the income of artists performing in its territory, even if payments are made through an entity

A Spanish company asks whether it must withhold taxes when hiring an Austrian orchestra directly or via a British agency. The DGT confirms Spain has taxing power over these incomes and the company must carry out the required retention.

In 6 key points

How it affects those involved

Spanish companies must withhold taxes on payments to foreign artists, even when contracted through a UK intermediary.

Lifecycle

2025-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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