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Practical Guide to Income Tax 2025. Part 1.

Earned income

Reduction for income from artistic activities obtained in an exceptional manner

Effective from 1 January 2025, a new sixtieth Additional Provision is added to the Personal Income Tax Law establishing a reduction on gross employment income derived from artistic activities obtained exceptionally, provided that the reduction for irregularity of article 18.2 of the Personal Income Tax Law does not apply and subject to certain requirements, which derive from:

  • the creation of literary, artistic or scientific works.

  • the special employment relationship of artists who carry out their activity in the performing, audiovisual and musical arts, as well as of the people who carry out technical or auxiliary activities necessary for the development of said arts.