Tratamiento fiscal del artista

José Antonio Abascal
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José Antonio Abascal: Universidad Pontificia Comillas de Madrid

EKONOMIAZ. Revista vasca de Economía, 2002, vol. 51, issue 03, 126-139

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.

JEL-codes: H24 K34 (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2002307

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