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V1454-14 ·30 May 2014 ·consulta-vinculante Medium impact
Tax

Non-resident actors and technicians not subject to Spanish tax if OECD convention applies and no permanent establishment

An audiovisual content company asks whether it must withhold taxes from non-resident actors, models and technicians participating in an advertisement. The DGT assesses whether these activities qualify as artists or professional services under conventions or internal regulations.

In 6 key points

How it affects those involved

Companies may avoid withholding taxes on non-resident performers if an applicable OECD convention exists and no permanent establishment is present.

Lifecycle

2014-05-30PublishedPublished 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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