Tuesday, 7 February 2023


Withholding rates applicable to artists have been reduced by the Royal Decree No. 31/2003, published on January 24th 2023. This Royal Decree has modified the administrative regulations applicable to artist’s Income Tax withholdings by means of modifying the Royal Decree No. 439/2007, of March 2007.

The referred Royal Decree No. 31/2003 reducts the minimum 15% withholding rate, applicable since 2007 to artists dedicated to performing, audiovisual, musical arts (including technical or auxiliary activities which are necessary to carry out those activities):


  1. into 2%, provided that those artists have been engaged by a labour contract 1 and
  2. into 7% when those artists carry out an economic activity as freelancers (activities included in groups 851, 852, 853, 861,862, 864 and 869 of second section and groups 01, 02, 03 and 05 of third section).


In order to be entitled to such reduction, the taxpayer must fulfill the following three requirements:


  1. The artist must have obtained an income of less than 15.000€ for their artistical activity in the previous tax period.
  2. Their artistical activity must represent more than 75% of the total sum of their full income.
  3. The artist must communicate these circumstances to the payer of the returns subjected to withholding.

1  Special employment relationship


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