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V1332-14 ·19 May 2014 ·consulta-vinculante Medium impact
Tax

Taxation of artists' and production service income: DGTC guidelines

A Spanish company asks whether it must withhold IRNR on contracts with representation agencies and technical production companies for a festival. The DGTC responds that payments to agencies for an artist's performance are taxable in Spain, but technical production services are not, unless there is no proportionality in amounts or the income is attributable to the artist.

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2014-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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