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A Spanish foundation sought clarification on whether the services of a musician and conductor residing in Latvia should be classified as professional services or as an artist's activity. The DGT ruled that, as the performing aspect predominates in their work, the artist regime applies.
Question raised: Whether the services provided by the musician/conductor derive from their status as an artist or should be classified as professional services, for the application of Articles 17 or 14, respectively, of the Convention for the avoidance of double taxation between Spain and Latvia.
Al predominar el aspecto escénico de la actividad del músico en el concierto realizado en España, sus rentas se consideran comprendidas en el ámbito de artista según el artículo 17 del Convenio hispano letón. Por tanto, estas rentas pueden someterse a imposición en España sin limitación alguna, conforme a la normativa interna. La entidad pagadora debe practicar la retención correspondiente aplicando el tipo de gravamen previsto para residentes en la Unión Europea.
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