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V2965-21 22 November 2021 · SG de Fiscalidad Internacional Criterion in force
IRNR · retención en la fuente

Foreign artists' earnings in Spain may be subject to IRNR withholding, but not those of their technicians

A query is raised regarding the withholding of income from Portuguese and French artists and technicians performing in Spain. The DGT states that artists are taxed in Spain for their performances, whereas technicians are not, except where they have a fixed base.

The question raised

Cuestión planteada

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What is published here, applied to a company or a specific case. The first meeting is free.

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