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V2965-21 ·22 November 2021 ·consulta-vinculante Medium impact
Tax

Foreign artists' earnings in Spain may be subject to IRNR withholding, but not those of their technicians

A query is raised regarding the withholding of income from Portuguese and French artists and technicians performing in Spain. The DGT states that artists are taxed in Spain for their performances, whereas technicians are not, except where they have a fixed base.

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2021-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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