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V2632-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Rents to non-resident artists and athletes must be retained on full amount

The paying party may not deduct expenses or social charges when calculating retention. The DGT confirms that retention must be applied on the full amount paid.

In 6 key points

How it affects those involved

Payers of income to non-resident artists and athletes must retain tax on the full amount paid, without deducting any expenses or social charges.

Lifecycle

2022-12-27PublishedPublished 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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