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V1635-14 25 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · artistas

Artists resident in France liable to Spanish tax on performances and composers on royalties

A producer enquiries about the retention applicable to French workers participating in an opera in Spain. The DGT determines that performers are taxed in Spain under the double taxation agreement, while other technicians or composers are treated differently depending on their activity.

The question raised

Applicable withholding tax on income obtained in Spain by artists resident in Spain.

The DGT's ruling

Artists resident in France are taxed in Spain for their activities pursuant to the Spanish-French Convention and the TRLIRNR, and the resident payer must apply the corresponding withholding tax. Technicians (directors, lighting technicians, etc.) are not considered artists and, as they do not have a permanent establishment in Spain, they are taxed only in their country of residence. Composers are taxed in Spain with a limit of 5% if they receive royalties for the use of rights, or are not taxed in Spain if they transfer full ownership of said rights.

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