Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Artistic and sports activities
As a general rule, income from activities carried out within the territory of one country are taxed by that country. However, there are special circumstances in various Agreements with respect to this type of income.
In the same manner, some agreements contain a clause that allows income derived from activities carried out by an artist or athlete to be taxed, when they are not attributable to the artist or athlete but to another third person or company.
Therefore, when an athlete or non-resident artist carries out a performance in Spanish territory, the incomes that he/she obtains will be taxed in Spain.