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A singer inquired whether a Spanish company should withhold IRPF for performances carried out in Saudi Arabia. The DGT responds that the company is obliged to apply the withholding, as the income is classified as income from professional activities.
Question posed: Subject to withholding tax on Personal Income Tax (IRPF) regarding the fees received from the Spanish company for the performances.
The Spanish company, as the obligated party, must apply withholding tax on the income paid to the inquirer, whether it be income from employment or from economic activities. In this case, the activity of a singer is classified as income from professional activities. Therefore, a withholding rate of 15 percent shall be applied to the gross income, or 7 percent if the requirements for new professionals are met.
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