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V1635-14 ·25 June 2014 ·consulta-vinculante Medium impact
Tax

Artists resident in France liable to Spanish tax on performances and composers on royalties

A producer enquiries about the retention applicable to French workers participating in an opera in Spain. The DGT determines that performers are taxed in Spain under the double taxation agreement, while other technicians or composers are treated differently depending on their activity.

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2014-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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