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A Spanish company asks whether it must withhold taxes from foreign artists travelling directly from their countries to Saudi Arabia to perform. The DGT responds that since the activity takes place outside Spain, the income is not considered to be earned within Spanish territory.
Question raised: Whether the consultant is obliged to perform withholdings on the non-resident artists contracted.
According to the Convention between Spain and Saudi Arabia, taxing power lies with the State where the activity is exercised, not where the paying entity resides. Under the domestic law of the Non-Resident Income Tax (IRNR), income from artists is not considered to be obtained in Spain if the performance takes place outside Spanish territory. Therefore, the income is not subject to taxation in Spain.
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