Specific issues relating to taxation of other income, no agreement
Skip information index
Taxation of income other than income generated by real estate
Artists and sportsmen and sportswomen for performances on Spanish territory
Income obtained in Spanish territory, and therefore subject to non-resident income tax, is considered to be income obtained from performances carried out in Spanish territory, even if it is received by a person or entity other than the artist or sportsperson.This is notwithstanding the application of International Treaties and Conventions.