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V3215-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Film director income is subject to IRPF withholding, whereas film production income is not

The taxpayer inquired whether income from film distribution is subject to withholding tax. The DGT ruled that directing is a professional activity subject to withholding, while production is a business activity and is not.

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2023-12-12PublishedPublished 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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