Specific issues relating to taxation of other income, no agreement
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 the Non-Resident Income Tax, is considered to be income obtained from actions carried out in Spanish territory, even when paid to a person or entity other than the artist or athlete. This is notwithstanding the application of International Treaties and Conventions.