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V0396-19 ·25 February 2019 ·consulta-vinculante Medium impact
Tax

Artists may tax abroad; technical staff only in Spain

The DGT asks whether public sector workers on international tours should tax in the country where services are rendered. It distinguishes between artists, who may tax abroad under the OECD model, and technical or support staff, who as public employees are only taxed in Spain.

In 6 key points

Lifecycle

2019-02-25PublishedPublished 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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