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V1887-20 ·10 June 2020 ·consulta-vinculante Medium impact
Tax

No obligation to withhold taxes on non-resident artists performing abroad

A Spanish company asks whether it must withhold taxes from foreign artists travelling directly from their countries to Saudi Arabia to perform. The DGT responds that since the activity takes place outside Spain, the income is not considered to be earned within Spanish territory.

In 6 key points

Lifecycle

2020-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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