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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
Real Decreto 607/2026, de 22 de julio, por el que se regula la relación laboral especial de las personas artistas que desarrollan su actividad en las artes escénicas, audiovisuales y musicales, así como de las personas que realizan actividades técnicas o auxiliares necesarias para el desarrollo de dicha actividad.
BOE-A-2026-16173
Reduced 10% rate applicable for delivery of sculptural ceramics as art objects
V5170-26
Las rentas de artistas y deportistas percibidas a través de entidades pueden someterse a imposición en el Estado donde se realiza la actividad
V1668-26
10% VAT rate applies to services of artists and technicians provided to theatre and music event organisers
V1434-26
DJ services may be subject to 10% VAT when provided to a musical event organizer
V0880-26
Resolución de 10 de abril de 2026, de la Subsecretaría, por la que se publica el Convenio entre el Ministerio de Cultura, el Ministerio de Hacienda y la Fundació Privada Antoni Tàpies, para la creación de la Comisión Interadministrativa del Acontecimiento de excepcional interés público «Año Tàpies. Cien años del nacimiento del artista Antoni Tàpies (1923-2012)».
BOE-A-2026-8678
Three-dimensional relief artworks may be subject to 10% VAT if they meet the conditions in Article 136 of Law 37/1992
V0776-26
Resolución de 23 de marzo de 2026, de la Secretaría General Técnica, por la que se publica el Convenio con la Fundación «la Caixa», para la promoción de la cultura y los artistas españoles en Representaciones diplomáticas y consulares de España, mediante la itinerancia de una exposición.
BOE-A-2026-7256
10% reduced VAT applies to services by artists and technicians for theatre or musical organisers
V0423-26
10% VAT applies to artist and technician services if association organises performance
V0304-26
The basis for art donation deduction is its accounting or market value
V0054-26
Application of 10% reduced VAT rate to disc-jockey services under specific conditions
V2631-25
Reduced VAT rate applies to unique ceramic pieces signed by artist
V2263-25
General retention procedure applies with 15% minimum rate for artists under special employment relationship
V0680-25
Artistic earnings and copyright transfers deemed professional income
V0434-25
Spain may tax the income of artists performing in its territory, even if payments are made through an entity
V0020-25
Spain may tax the income of orchestras resident in Austria or the Netherlands performing in Spanish territory under certain conditions
V0021-25
Digital artist with NFTs: deductibility of minting costs, premises amortisation, tax treatment of airdrops and staking in IRPF
V2388-24
Rents to non-resident artists and athletes must be retained on full amount
V2632-22
The nature of NFTs and their VAT treatment according to the artist's status as a taxable person
V2274-22
Intermediation of unestablished artists may be subject to VAT if effectively used or exploited in Spain
V0883-22
Foreign artists' earnings in Spain may be subject to IRNR withholding, but not those of their technicians
V2965-21
Artists’ copyright transfers exempt from VAT, but exhibition organisation is not
V0954-21
Poker tournament winnings in Spain taxed as capital gains for non-residents
V0222-21
Artistic donations to a foundation may be exempt from corporate and personal income tax under Law 49/2002
V2334-20
No obligation to withhold taxes on non-resident artists performing abroad
V1887-20
Artist agents' services taxed at 21% VAT as not artist or technical services
V0113-20
Las rentas de un músico/director de orquesta residente en Letonia pueden tributar en España bajo el artículo 17 del Convenio (artista)
V0572-19
Los servicios de ilustración y diseño gráfico originales pueden estar exentos de IVA
V0516-19
Artists may tax abroad; technical staff only in Spain
V0396-19
Las rentas por dirección de conciertos y ensayos pueden tributar en España según el Convenio hispano-estonio
V2182-18
Online supply of graphics and audiovisual resources deemed electronic service
V2040-18
Tratamiento fiscal de las actuaciones de un artista autónomo para una compañía belga
V1994-18
Musical performances in Mexico not subject to Spanish taxation
V2425-17
La tributación de los pagos por producción de eventos musicales de una empresa de EE.UU. depende de la naturaleza de la renta y la ausencia de vinculación con el artista
V2428-17
Tratamiento de las rentas de empresas de producción según la derivación de la actuación del artista y la aplicación de Convenios
V5328-16
Las rentas de un artista residente en Alemania por un concierto en España pueden tributar al 19% en IRNR y al 21% en IVA
V4257-16
Las rentas de artistas residentes en Francia, Holanda, Reino Unido o Hungría pueden someterse a imposición en España
V0966-16
España puede gravar las rentas de artistas extranjeros que actúen en territorio español, incluso si se atribuyen a entidades
V0964-16
Commission from agency exempt from IRNR if no permanent establishment
V3150-15
No retention of IRNR for non-resident artists or Moroccan companies
V2620-14
Artists resident in France liable to Spanish tax on performances and composers on royalties
V1635-14
Only VAT on taxable activities is deductible
V1600-14
Non-resident actors and technicians not subject to Spanish tax if OECD convention applies and no permanent establishment
V1454-14
Taxation of artists' and production service income: DGTC guidelines
V1332-14
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