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A Spanish company enquired whether it was required to withhold Personal Income Tax (IRPF) from self-employed artists resident in France, the Netherlands, the United Kingdom and Hungary performing in Spain. The Directorate General for Taxes (DGT) ruled that, under double taxation treaties, Spain may tax this income and the company must apply the corresponding withholding tax.
Question raised: Obligation to apply Non-Resident Income Tax (IRNR) withholding.
Double taxation treaties with France, Hungary, the United Kingdom, and the Netherlands allow income from artists for their personal activities in Spain to be taxed in Spain. If the artists prove their tax residence in their countries of origin, the taxable base shall be the full amount of the payments. The paying entity resident in Spain is obliged to apply the withholding tax equivalent to the tax liability in accordance with Non-Resident Income Tax (IRNR) regulations.
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