Skip to content
Back to index
V1824-14 9 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Technical and production support staff must be taxed under the general IRPF withholding regime

An audiovisual production company requested clarification on the type of withholding tax to apply to production staff who are not performers. The Directorate-General for Taxes (DGT) ruled that, as they are not classified as artists, the general withholding procedure under the IRPF Regulations applies.

The question raised

Type of withholding applicable to the income paid to production personnel (non-artists) who are hired under an employment contract (contract for a specific work or service) for the execution of productions.

The DGT's ruling

Technical and auxiliary personnel collaborating in the production of shows are excluded from the special employment relationship for artists. Therefore, the general procedure of Articles 82 et seq. of the IRPF Regulations applies. The minimum withholding rate shall be 2 percent for contracts with a duration of less than one year, unless they are permanent seasonal contracts.

Book your free first meeting