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A query was raised regarding whether income from production companies (sound, lighting, transport) and international artist agents is taxable in Spain. The DGT ruled that, under an OECD Model Tax Convention, such income is not taxable in Spain if it relates to technical services rather than the artist's personal performance, unless a permanent establishment exists.
Cuestión planteada Tratamiento tributario que corresponde a la renta obtenida por las empresas de producción que no se corresponde con la actuación personal del artista.
Si existe un Convenio de la OCDE aplicable, las rentas de empresas de producción o agentes que solo retribuyan servicios subcontratados (escenario, iluminación, etc.) no se someten a imposición en España según el artículo 7 del MCOCDE. No obstante, si las rentas no guardan proporcionalidad con la actuación o derivan de ella, podrían gravarse bajo el artículo 17.2 del MCOCDE. En ausencia de Convenio, todas las rentas que deriven directa o indirectamente de la actuación del artista tributan en España por el IRNR.
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