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Tratamiento fiscal del artista

Author

Listed:
  • José Antonio Abascal

    (Universidad Pontificia Comillas de Madrid)

Abstract

The area in which an artist develops his or her activity, from the fiscal point of view, is very complex and heterogeneous. This complexity is due, mainly, to territory problems, to the different types of agents that participate in the work of an artist and to the particularities of the artist him or herself. This article is not really intended to explain in detail their activity as that would force us to go into excessive depth into the matter. The intention is rather to shed light in order somewhat to facilitate the knowledge of the fiscal content that can affect such artists, whether they reside in Spain or not. The idea is also to explain the rates with which to determine the net yield of their economic activities, the diverse problems that are outlined with respect to the group that accompanies the artist, among other topics.

Suggested Citation

  • José Antonio Abascal, 2002. "Tratamiento fiscal del artista," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 51(03), pages 126-139.
    • Handle: RePEc:ekz:ekonoz:2002307
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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