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V0396-19 25 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · artistas

Artists may tax abroad; technical staff only in Spain

The DGT asks whether public sector workers on international tours should tax in the country where services are rendered. It distinguishes between artists, who may tax abroad under the OECD model, and technical or support staff, who as public employees are only taxed in Spain.

The question raised

Question raised: Whether said workers are obliged to be taxed in the country where the services are provided regarding the corresponding portion of the salary.

The DGT's ruling

Artists may be subject to taxation in the State where they perform their personal activity. Technical or production personnel, being public employees, shall be taxed exclusively in Spain according to the OECD Model Convention. To apply the exemption for work performed abroad, the requirements of Article 7.p) of the LIRPF must be met, such as working for a non-resident entity and the country not being a tax haven. If the requirements are met, the exemption is limited to 60,100 euros per year.

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