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Specific issues relating to taxation of other income, no agreement

Taxation of income other than income generated by real estate

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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.