Hiring an artist in Spain is not a matter of signing an invoice. It is a special employment relationship, the kind set out in Article 2.1.e) of the Workers' Statute. That relationship now has a new rulebook. Royal Decree 607/2026 of 22 July, published in BOE no. 180 on 25 July 2026, repeals Royal Decree 1435/1985 and comes into force on 25 May 2027. This guide covers what changes in the contract and what stays the same on the tax side: social security contributions, income tax and VAT on the fee.
What changes with Royal Decree 607/2026, and from when?
The date is not written in the text. The second final provision says the royal decree «entrará en vigor a los diez meses de su publicación en el "Boletín Oficial del Estado"» (will come into force ten months after its publication in the "Official State Gazette"). Published on 25 July 2026, that puts the entry into force on 25 May 2027 (our own calculation from the BOE date). The single repealing provision is blunt: «Queda derogado el Real Decreto 1435/1985, de 1 de agosto» (Royal Decree 1435/1985 of 1 August is repealed).
This is not a patch. The preamble explains that the 1985 rules suffered «una excesiva prolongación en el tiempo» (an excessive prolongation in time) that exposed «importantes carencias» (significant shortcomings), and that the first push for reform was Royal Decree-Law 5/2022 of 22 March, whose fifth final provision required the Government to approve these new rules. The result is seventeen articles, three additional provisions, one transitional provision, one repealing provision and two final provisions.
The single transitional provision affects contracts you have already signed. From the entry into force they will be governed by the new rules, «sin perjuicio» (without prejudice) to respecting «las condiciones más beneficiosas que tuvieran pactadas con anterioridad» (the more favourable conditions previously agreed).
The preamble itself lists what it considers new compared with the earlier rules, already reformed in 2022: an Article 4 on the sources of the special relationship; an Article 9 on protection against violence and harassment, which introduces the role of «una persona coordinadora de intimidad» (an intimacy coordinator) for intimate scenes; an Article 10 on travel and touring; the regime for under-16s in Article 11; Article 14 on intellectual property, image rights and digital rights; and the new obligation to give advance notice of assignments.
| Subject | What RD 607/2026 requires | Article |
|---|---|---|
| Personnel covered | Artists, plus non-structural technical and auxiliary staff | 2.b) and 3.1 |
| Form of contract | In writing, «cualquiera que sea su modalidad y duración» (whatever its type and length) | 5.1 |
| Reason for fixed term | Reason, specific circumstances and link to the duration | 7.2 |
| End-of-contract severance | 12 days of salary per year; 20 days if over 18 months | 8.2 |
| Notice period | 10, 15 or 30 days depending on contract length | 8.3 |
| Notice of assignments | In writing, at least one month before the first activity | 12.3 |
| Rehearsals and promotion | Count as working time; unpaid work is prohibited | 16.1 |
| Holiday | Minimum of thirty calendar days | 17.3 |
| Under-16s | Prior labour authorisation, valid throughout the country | 11.1 and 11.3.b) |
Source: text of Royal Decree 607/2026 (BOE no. 180, 25 July 2026).
Who does the special employment relationship for artists apply to?
To more people than you might think. Article 3.1.a) includes those carrying out «dramáticas, de doblaje, coreográfica, de variedades, musicales, canto, baile, de figuración, de especialistas; de dirección artística, de cine, de orquesta, de adaptación musical, de escena, de realización, de coreografía, de obra audiovisual; artista de circo, artista de marionetas, magia, guionistas» (dramatic, dubbing, choreographic, variety and musical activities, singing, dancing, extras and stunt work; artistic, film, orchestra, musical adaptation, stage, production, choreography and audiovisual direction; circus artists, puppeteers, magic, scriptwriting). And Article 2.b) adds technical and auxiliary staff: preparation, set-up, technical support for the event, wardrobe, hair and make-up, «siempre que no se trate de actividades que se desarrollen de forma estructural o permanente por la empresa, aunque sean de modo cíclico» (provided these are not activities carried out structurally or permanently by the company, even if cyclically).
The list of venues is also widened. Article 3.1.b) mentions «teatro, cine, radiodifusión, televisión, internet, incluida la difusión mediante *streaming*, instalaciones deportivas, plazas, circo, festivales, tablaos, salas de fiestas, discotecas, parques de atracciones y temáticos» (theatre, cinema, radio, television, internet, including streaming, sports facilities, squares, circus, festivals, flamenco venues, party halls, nightclubs, amusement and theme parks). If you programme a club night or a broadcast showcase, you are covered.
There is one express limit. Article 3.2 says «las actuaciones artísticas de ámbito privado estarán excluidas de la presente regulación, sin perjuicio del carácter laboral que pueda corresponder a la contratación» (private artistic performances are excluded from these rules, without prejudice to any employment nature the engagement may have). A private wedding falls outside this special relationship, but not outside employment law. And Article 4 reminds us that, where the decree is silent, the Workers' Statute applies.
What must the contract contain, and how much notice is required?
First, it must exist in writing. Article 5.1 leaves no room: «Los contratos previstos en este real decreto deberán constar por escrito, cualquiera que sea su modalidad y duración» (The contracts provided for in this royal decree must be in writing, whatever their type and length). A one-night gig included.
Second, it must explain why the contract is temporary. Article 7.2 allows hiring «para una o varias actuaciones, por un tiempo cierto, por una temporada o por el tiempo que una obra permanezca en cartel» (for one or several performances, for a fixed period, for a season or for as long as a show stays on the bill), but requires that «se especifiquen con precisión en el contrato la causa habilitante de la contratación temporal, las circunstancias concretas que la justifican y su conexión con la duración prevista» (the contract specify precisely the reason that permits temporary hiring, the specific circumstances that justify it and their link to the intended duration). The consequence of failing to do so is in Article 7.4: those people «adquirirán la condición de fijas» (will acquire permanent status), as will those who «no hubiesen sido dadas de alta en la Seguridad Social» (had not been registered with Social Security). Registration, for its part, must be requested before the work begins, under Article 32 of the General Regulations on registration, enrolment and deregistration, and the contract's content is notified to the public employment office «en el plazo de los diez días siguientes a su concertación» (within ten days of its conclusion), under Article 8.3 of the Workers' Statute.
Third, give notice in good time. Article 12.3 requires assignments to be notified in writing, «incluido el plan y calendario de ensayos y cualesquiera actividades preparatorias» (including the plan and calendar of rehearsals and any preparatory activities), as far in advance as possible «y, al menos, un mes antes de la primera actividad prevista» (and at least one month before the first planned activity), unless a collective agreement sets another period. In practice, the advance stops being a production courtesy and becomes a dated obligation.
Fourth, pay. Article 15.1 treats as salary «todas las percepciones que la persona artista perciba de la empresa por la prestación de su actividad artística» (all payments the artist receives from the company for their artistic activity), including preparatory activities, recording, post-production, promotion and pay for compulsory rest periods, «con respeto, en todo caso, a la normativa sobre salarios mínimos» (in all cases respecting minimum wage rules). In 2026 that floor is set by Royal Decree 126/2026: 40.70 euros per day or 1,221 euros per month. The same article requires the payslip to identify «como mínimo, la retribución del salario base y la de los distintos tiempos y conceptos que se retribuyen» (at a minimum, the base salary and the pay for the different times and items remunerated).
And one detail that affects the payslip, not the contract: Article 14.2 requires payments for the assignment of exclusive rights not managed collectively to appear «de manera expresa y diferenciada en el recibo de salarios» (expressly and separately on the payslip). That is different from what you pay collecting societies for the music played at your event, which goes through another channel, explained in our guide to SGAE, AGEDI and AIE.
What does it cost to end the contract: severance and notice?
Twelve days of salary per year of service, pro rata. Article 8.2 sets severance «equivalente a la parte proporcional de la cantidad que resultaría de abonar doce días de salario por cada año de servicio, o la superior fijada en convenio colectivo o contrato individual» (equivalent to the proportional part of the amount that would result from paying twelve days of salary for each year of service, or the higher amount set in a collective agreement or individual contract). When the contract, extensions included, exceeds eighteen months, the minimum rises to twenty days of salary per year. On contracts of under six months, the parties may agree to pay it pro rata together with the salary.
Notice is the other leg, and the one most often forgotten on tour. Article 8.3 allows it to be agreed in writing, with a minimum of ten days if the contract lasted more than three months, fifteen days if more than six, and one month if more than a year. If the employer gives no notice, it must pay «una indemnización equivalente al salario de los días en que dicho plazo se hubiera incumplido» (compensation equivalent to the salary for the days by which that period was not respected).
Before the end comes the beginning: the probation period in Article 6 applies only to contracts of more than ten days and cannot exceed five days on contracts of up to two months, ten days on those of up to six months, and fifteen days on the rest.
How much social security is paid on a gig?
Artists have their own contribution rules within the General Regime. Order PJC/297/2026 of 30 March, which implements the 2026 contribution rules, devotes its Article 11 to artists: «Desde el 1 de enero de 2026, la base máxima de cotización por contingencias comunes para todas las categorías profesionales de los artistas a los que se refiere el artículo 32.3 del Reglamento General sobre Cotización y Liquidación de otros Derechos de la Seguridad Social, aprobado por el Real Decreto 2064/1995, de 22 de diciembre, será de 5.101,20 euros mensuales» (From 1 January 2026, the maximum contribution base for common contingencies for all professional categories of artists referred to in Article 32.3 of the General Regulations on Contributions and Settlement of other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December, will be 5,101.20 euros per month). Annualised, that maximum base is 61,214.40 euros (our own calculation: 5,101.20 × 12).
What is paid month by month is not calculated on the fee, but on daily bases that the order itself calls "on account", set out in Article 32.5.b) of the contributions regulations:
| Gross pay received (euros/day) | On-account contribution base (euros/day) |
|---|---|
| Up to 577.00 | 340.00 |
| Between 577.01 and 1,038.00 | 428.00 |
| Between 1,038.01 and 1,737.00 | 511.00 |
| From 1,737.01 | 678.60 |
Source: Article 11 of Order PJC/297/2026 (BOE, 31 March 2026).
An example: for a fee of 1,800 euros paid for a single day, the on-account base is that of the last band, 678.60 euros, or 37.7% of the amount paid (our own calculation). It is a provisional base, not a permanent reduction of the contribution.
Two more details. Royal Decree-Law 5/2022 excluded the special employment relationship for artists from the additional contribution on fixed-term contracts of under thirty days imposed by Article 151 of the General Social Security Law: a one-off gig does not carry that surcharge. And in periods without activity, paragraph 3 of the same Article 11 sets as the base «la base mínima vigente en cada momento, por contingencias comunes, correspondiente al grupo 7» (the minimum base in force at any time, for common contingencies, corresponding to group 7), with a rate of 11.50%, for those who voluntarily stay registered. This mechanism is that of Article 249 ter of the General Social Security Law, «Inactividad de artistas en espectáculos públicos incluidos en el Régimen General» (Inactivity of artists in public shows included in the General Regime), introduced by Royal Decree-Law 26/2018 and described by the INSS in its management criterion 3/2019.
What income tax (IRPF) do you withhold from the artist?
It depends on whether they are on the payroll or invoice you. If the artist is in the special employment relationship, their fee is employment income and withholding follows the general procedure, but with a floor: Article 86.2 of the IRPF Regulations establishes that the rate cannot be below 15% when the income derives from special employment relationships of a dependent nature. On a payroll fee of 1,800 euros, that is at least 270 euros withheld (our own calculation).
If the artist invoices as self-employed, the AEAT's table of IRPF withholding rates for 2026 sets 15% as the general rate for professional activities (Article 101.5.a of the IRPF Act) and 7% in two cases of interest to a promoter:
- Professionals starting out, in the year they begin and the following two.
- Low-income artists: since 26 January 2023, those who receive payment for services that, «si se realizase por cuenta ajena» (if carried out as an employee), would fall within the special employment relationship for artists, provided their gross income from those activities in the previous year was below 15,000 euros and represented more than 75% of the sum of their income from economic activities and employment.
The 7% is not applied automatically: the artist notifies the payer. Keep that notification, because you are the one who pays the withholding over to the tax authority. The amounts and payment deadlines for withholdings are on the AEAT withholdings page, and how this fits with your other obligations is in the guide to ticket sales taxation.
And if the artist is not resident in Spain?
Then it is not IRPF but Non-Resident Income Tax (IRNR). Article 25 of the consolidated text of the IRNR Act sets the general rate at 24% and lowers it to 19% for residents of another European Union or European Economic Area state with effective exchange of information, always without a permanent establishment in Spain. Before applying anything, check whether a double taxation treaty exists: the AEAT maintains the list of treaties signed by Spain. Negotiate the fee gross or net and put it in writing: the argument over the 24% always arrives on payment day, just as it does when hiring artists in Italy.
What VAT applies to the fee?
10%, if the performer is a natural person. The AEAT explains it in its note on the application of the reduced 10% rate to the services of performers, artists, directors and technicians: the reduced rate covers services provided by performers, artists, directors and technicians who are natural persons to producers of films that can be shown in cinemas and to organisers of theatrical and musical works. The rule was introduced by Royal Decree-Law 26/2018 and has applied since 1 January 2019.
The nuance costs money: when the fee is invoiced by a limited company, and not the natural person, the applicable rate is 21%. Two invoices for the same performance can carry different rates depending on who issues them. You deduct that input VAT in your return, just as you charge VAT on tickets, which follows its own path and is detailed in the guide to VAT on tickets.
What is needed for a minor to perform?
Prior authorisation from the labour authority. Article 11.1 of Royal Decree 607/2026 generally prohibits work by under-sixteens and only allows, «en casos excepcionales» (in exceptional cases), authorising it for activities in the performing, audiovisual or musical arts, always as an employee and where «ello no supone peligro para su salud ni para su adecuado desarrollo emocional, educativo ni personal ni para su formación profesional» (this poses no danger to their health or to their proper emotional, educational or personal development or to their vocational training).
The practical novelty is that the authorisation «tendrá validez en todo el territorio nacional» (will be valid throughout the national territory) (Article 11.3.b). It is requested from the labour authority of the territory where the activity takes place, or where most of it takes place if there are several locations. It is individual to each specific activity and sets out «los días, horas y lugares de trabajo autorizados» (the authorised days, hours and places of work). Extensions and expansions are notified fifteen working days in advance, and the authority has fifteen working days to decide.
Working time goes by age: no work is authorised up to two months; from two months to one year, two hours a day and four a week; from one to three years, three and six; from three to six years, four and ten; from six to twelve years, five a day and fifteen a week, extendable to twenty-five outside school terms; and from twelve to sixteen, six a day and twenty-four a week, extendable to thirty. There must be a minimum break of thirty minutes within the working day, with no overtime and no night work, except by exceptional authorisation. All of this is on top of what the show's licence requires, which follows its own administrative route: that of event licences and permits.
And what part of this does Futura Tickets cover?
None of the employment side: the artist's contract, registration and payslip are handled by the organiser with their advisers. Futura Tickets is a Spanish SaaS ticketing platform for professional organisers, and what it brings to this conversation is the other side of the ledger: knowing what has come in at the box office and when, which is the data you use to negotiate a fee and decide whether a tour can sustain a second gig. With Futura Tickets, the attendee database belongs 100% to the organiser: emails and phone numbers are handed over in full, in compliance with the GDPR. The terms can be seen in a demo, and the mechanics of selling for venues in the guide to selling tickets for concerts and venues.
What to check before signing an artist
Six checks for next season's contracts. The rules of Royal Decree 607/2026 apply from 25 May 2027, but tour contracts are signed well before that date.
Decide whether it is employment or self-employment, and document it. The question is not how the artist wants to be paid, but whether they work within your organisation and under your direction. If the answer is yes, Article 7.4 of Royal Decree 607/2026 turns an unregistered person into a permanent employee. It is the most expensive consequence in this whole text.
Write the reason for the fixed term into the contract. «Actuación del día X en la sala Y dentro del ciclo Z» (Performance on day X at venue Y as part of series Z) is not bureaucracy: it is what Article 7.2 asks for when it speaks of reason, specific circumstances and link to the intended duration.
Put rehearsals and promotion in the budget. Article 16.1 treats preparatory activities, pre-production, recording, post-production and promotion as working time, and prohibits «la realización gratuita de cualquiera de estas actividades» (carrying out any of these activities for free). If your contract pays for the night and asks for two days of press, you have a hole in the budget.
Fix notice and severance in writing. Twelve days per year, twenty if you pass eighteen months, and notice of ten, fifteen or thirty days depending on duration. Cancelling a date without notice costs the salary for those days.
Check the withholding rate before paying, not after. 15% minimum on the payroll, 15% or 7% on a self-employed invoice, 24% or 19% if the artist is not resident in Spain. Ask the artist in writing for the 7% notification if they claim it.
Review the assignment calendar for the 2027 season. From 25 May 2027, assignments must be notified in writing at least one month before the first activity. If you programme with three weeks' margin, the change affects you before anyone else. Licensing and lead times are covered in the guide to organising a festival in Spain.
This guide is informational and is no substitute for employment or tax advice on a specific case. All links were checked on 22 October 2026.
Sources
- Real Decreto 607/2026, de 22 de julio, por el que se regula la relación laboral especial de las personas artistas (texto consolidado, BOE núm. 180 de 25-7-2026)
- Real Decreto-ley 5/2022, de 22 de marzo, por el que se adapta el régimen de la relación laboral especial de las personas dedicadas a las actividades artísticas (texto consolidado, BOE)
- Texto refundido de la Ley del Estatuto de los Trabajadores, Real Decreto Legislativo 2/2015: artículos 2.1.e) y 8.3 (texto consolidado, BOE)
- Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las normas legales de cotización a la Seguridad Social para 2026: artículo 11 (BOE núm. 79 de 31-3-2026)
- Real Decreto 2064/1995, Reglamento General sobre Cotización y Liquidación de otros Derechos de la Seguridad Social: artículo 32 (BOE)
- Real Decreto 84/1996, Reglamento General sobre inscripción de empresas y afiliación, altas, bajas y variaciones de datos: artículo 32 (texto consolidado, BOE)
- Instituto Nacional de la Seguridad Social, criterio de gestión 3/2019: inactividad de artistas y artículo 249 ter de la Ley General de la Seguridad Social (PDF)
- Reglamento del IRPF, Real Decreto 439/2007: artículos 86.2 y 95 (texto consolidado, BOE)
- AEAT: cuadro de retenciones e ingresos a cuenta del IRPF en el ejercicio 2026, a partir del 10 de septiembre (PDF)
- AEAT: servicio de cálculo y cuadros informativos de tipos de retención
- AEAT: aplicación del tipo reducido del 10 % a los servicios prestados por intérpretes, artistas, directores y técnicos
- AEAT: convenios de doble imposición firmados por España
- Texto refundido de la Ley del Impuesto sobre la Renta de no Residentes, Real Decreto Legislativo 5/2004: artículo 25 (texto consolidado, BOE)
- Real Decreto 126/2026, de 18 de febrero, por el que se fija el salario mínimo interprofesional para 2026 (texto consolidado, BOE)