Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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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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