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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.
Cuestión planteada
Las rentas de artistas y deportistas residentes en Portugal o Francia pueden tributar en España según los convenios aplicables, ya sea que las perciban directamente o a través de terceros. En estos casos, se debe aplicar la retención del IRNR con el tipo del 19%. Por el contrario, las rentas de técnicos o personal de apoyo no se consideran rentas de artistas y solo tributarían en España si tienen una base fija. Asimismo, en facturas de grupos musicales, se debe distinguir la parte de la actuación artística (sujeta a retención) de los elementos de producción (no sujetos a retención, salvo falta de proporcionalidad).
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