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V2425-17 ·28 September 2017 ·consulta-vinculante Medium impact
Tax

Musical performances in Mexico not subject to Spanish taxation

A Spanish company asks whether earnings from European music groups performing in Mexico are taxable in Spain. The DGT states that performances abroad are not considered income derived within Spanish territory.

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2017-09-28PublishedPublished 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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