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 Spain - Personal Services Income

Income that residents of Spain receive as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U.S. income tax if the residents do not have a fixed base available to them in the United States for performing the services. If they have a fixed base, they are taxed only on the income attributable to the fixed base.

Income that residents of Spain receive for personal services performed in the United States as employees (dependent personal services) is exempt from U.S. income tax if:

- The residents are present in the United States no more than 183 days in any 12-month period,
- The income is paid by, or on behalf of, an employer who is not a U.S. resident, and
- The income is not borne by a permanent establishment or fixed base the employer has in the United States.

The exemption does not apply to pay received by employees who are members of a regular complement of a ship or aircraft operated in international traffic by a U.S. enterprise.

These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes from Spain who earn more than $10,000 in income, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Regardless of these limits, Spanish entertainers and athletes are exempt from U.S. tax if their visit to the United States is substantially supported by public funds of Spain, a political subdivision, or local authority.

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