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Workers

Contribution Bases - Artists




Work in the theatre, circus, music, varieties and folklore, including radio and television and recordings.


2017 CONTRIBUTION BASES FOR ARTISTS  - Law 3/2017 of 27/06 (BOE of 28/06) Effective 01/01/2017

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors and theatre choreographers, artistic Directors, first maestro directors, and radio and television presenters 38.43 45,014.40
2 Second and third conductors, first and second substitute conductors and orchestra directors 31.87 45,014.40
3 Choir masters, head choreographers, rehearsal aides, band directors, stage managers, prompters, radio and television presenters. 30.66 45,014.40
3 Actors, musical theatre and pop singers, clowns, night-club entertainers, dancers, musicians and circus performers, variety and folklore artists. 30.66 (8) 45,014.40
5 Assistant directors 30.66 45,014.40
7 Directors' secretaries 30.66 45,014.40


2017 CONTRIBUTION BASES FOR ARTISTS - Order ESS/106/2017 of 09/02 (BOE of 11/02) Effective 01/01/2017

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors and theatre choreographers, artistic Directors, first maestro directors, and radio and television presenters 38.43 45,014.40
2 Second and third conductors, first and second substitute conductors and orchestra directors 31.87 45,014.40
3 Choir masters, head choreographers, rehearsal aides, band directors, stage managers, prompters, radio and television presenters. 29.77 45,014.40
3 Actors, musical theatre and pop singers, clowns, night-club entertainers, dancers, musicians and circus performers, variety and folklore artists. 29.77 (8) 45,014.40
5 Assistant directors 29.77 45,014.40
7 Directors' secretaries 29.77 45,014.40


Daily advance basis artists 2017
(8) Complete payments (euros) Daily advance basis (euros)
Up to 425.00 249.00
Between 425.01 and 764.00 315.00
Between 764.01 and 1,277.10 375.00
Over 1,277.10 500.00

 

2016 CONTRIBUTION BASES FOR ARTISTS - Order ESS/70/2016 of 29/01 (BOE of 30/01)  Effective 01/01/2016
Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors and theatre choreographers, artistic Directors, first maestro directors, and radio and television presenters 35.58 43,704.00
2 Second and third conductors, first and second substitute conductors and orchestra directors 29.77 43,704.00
3 Choir masters, head choreographers, rehearsal aides, band directors, stage managers, prompters, radio and television presenters. 29.77 43,704.00
3 Actors, musical theatre and pop singers, clowns, night-club entertainers, dancers, musicians and circus performers, variety and folklore artists. 29.77 (7) 43,704.00
5 Assistant directors 29.77 43,704.00
7 Directors' secretaries 29.77 43,704.00

Daily advance basis artists 2016
(7) Complete payments (euros) Daily advance basis (euros)
Up to 413,00 euros 242.00
From 413.01 to 742.00 euros  306.00
From 742.01 to 1,240.00 euros  364.00
Over 1,240.00 euros  485.00


CONTRIBUTION BASES FOR ARTISTS 2015 - Order ESS/86/2015, of 30/01 (BOE 31/01) valid as from 01.01.2015

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors and theatre choreographers, artistic Directors, first maestro directors, and radio and television presenters 35.23 43,272.00
2 Second and third conductors, first and second substitute conductors and orchestra directors 29.48 43,272.00
3 Choir masters, head choreographers, rehearsal aides, band directors, stage managers, prompters, radio and television presenters. 29.48 43,272.00
3 Actors, musical theatre and pop singers, clowns, night-club entertainers, dancers, musicians and circus performers, variety and folklore artists. 29.48 (6) 43,272.00
5 Assistant directors 29.48 43,272.00
7 Directors' secretaries 29.48 43,272.00

Daily advance basis artists 2015
(6) Complete payments (euros) Daily advance basis (euros)
Up to 409 euros 240.00
From 409.01 to 735.00 euros  303.00
From 735.01 to 1,228.00 euros  360.00
Over 1,228.00 euros  480.00


CONTRIBUTION BASES OF ARTISTS FOR THE 2014 TAX YEAR - ESS Order/106/2014 of 31/01 (BOE of 01/02) Effective 01/01/2014
Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors, stage and artistic Directors, leading conductors, and radio and television presenters 35.05 43,164.00
2 Second and third conductors, first and second substitute conductors and orchestra directors 29.19 43,164.00
3 Choir masters, head choreographers, rehearsal aides, band directors, stage managers, prompters, radio and television presenters. 29.19 43,164.00
3 Actors, musical theatre and pop singers, clowns, night-club entertainers, dancers, musicians and circus performers, variety and folklore artists. 29.19 (5) 43,164.00
5 Assistant directors 29.19 43,164.00
7 Directors' secretaries 29.19 43,164.00

Daily advance basis artists 2014
(5) Complete payments (euros) Daily advance basis (euros)
Up to 408.00 239.00
Between 408.01 and 733.00 302.00
Between 733.01 and 1,225.00 359.00
Over 1,225.0 479.00


2013 CONTRIBUTION BASES FOR ARTISTS - Order ESS/56/2013 of 28/01 (BOE of 29/01) Effective 01/01/13
Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors and theatre choreographers, artistic Directors, first maestro directors, and radio and television presenters 35.05 41,108.40
2 Second and third conductors, first and second substitute conductors and orchestra directors 29.07 41,108.40
3 Choir masters, head choreographers, rehearsal aides, band directors, stage managers, prompters, radio and television presenters. 28.62 41,108.40
3 Actors, musical theatre and pop singers, clowns, night-club entertainers, dancers, musicians  and circus performers, variety and folklore artists. 28.62 (4) 41,108.40
5 Assistant directors 28.62 41,108.40
7 Directors' secretaries 28.62 41,108.40

Daily advance basis artists 2013
(4) Complete payments (euros) Daily advance basis (euros)
Up to 389.00 228.00
Between 389.01 and 698.00 288.00
Between 698.01 and 1,167.00 342.00
Over 1,167.01 456.00

                              



Production, dubbing or synchronisation for films (for full-length features, short films and advertising) or for television.

2017 CONTRIBUTION BASES FOR ARTISTS  - Law 3/2017 of 27/06 (BOE of 28/06)  Effective 01/01/2017

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors 38.43 45,014.40
2 Photography Directors 31.87 45,014.40
3 Production Directors and actors 30.66 45,014.40
4 Set designers 30.66 45,014.40
5 Editors, dubbing technicians, technical dialogue managers and dialogue adapters, camera operators, make-up artists, technical assistants, first assistant producers, still photographer, costume designers, sound managers and assistant directors 30.66 (8) 45,014.40
7 Assistant operators, assistant make-up artists, second production assistant, filming secretaries, assistant set designers, hair stylists, assistant hair stylists, sound assistants, production secretary during filming, assistant editors, directors' assistants, make-up assistants, producers' assistants and extras management 30.66 45,014.40


2017 CONTRIBUTION BASES FOR ARTISTS  - Order ESS/106/2017, of 09/02 (BOE 11/02)  Effective 01/01/2017

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors 38.43 45,014.40
2 Photography Directors 31.87 45,014.40
3 Production Directors and actors 29.77 45,014.40
4 Set designers 29.77 45,014.40
5 Editors, dubbing technicians, technical dialogue managers and dialogue adapters, camera operators, make-up artists, technical assistants, first assistant producers, still photographer, costume designers, sound managers and assistant directors 29.77 (8) 45,014.40
7 Assistant operators, assistant make-up artists, second production assistant, filming secretaries, assistant set designers, hair stylists, assistant hair stylists, sound assistants, production secretary during filming, assistant editors, directors' assistants, make-up assistants, producers' assistants and extras management 29.77 45,014.40



Daily advance basis artists 2017
(8) Complete payments (euros) Daily advance basis (euros)
Up to 425.00 249.00
Between 425.01 and 764.00 315.00
Between 764.01 and 1,277.10 375.00
Over 1,277.10 500.00


 

CONTRIBUTION BASES FOR ARTISTS IN 2016 - Order ESS/70/2016, of 29/01 (BOE 30/01)    Valid as from 01/01/2016

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros
1 Directors 35.58 43,704.00
2 Photography Directors 29.77 43,704.00
3 Production Directors and actors 29.77 43,704.00
4 Set designers 29.77 43,704.00
5 Editors, dubbing technicians, technical dialogue managers and dialogue adapters, camera operators, make-up artists, technical assistants, first assistant producers, still photographer, costume designers, sound managers and assistant directors 29.77 (7) 43,704.00
7 Assistant operators, assistant make-up artists, second production assistant, filming secretaries, assistant set designers, hair stylists, assistant hair stylists, sound assistants, production secretary during filming, assistant editors, directors' assistants, make-up assistants, producers' assistants and extras management 29.77 43,704.00


Daily advance basis artists 2016
(7) Complete payments (euros) Daily advance basis (euros)
Up to  413 euros 242.00
From 413.01 to 742.00 euros 306.00
From 742.01 to 1,240.00 euros 364.00
Over 1,240.00 euros  485.00

 

CONTRIBUTION BASES FOR ARTISTS 2015 - Order ESS/86/2015, of 30/01 (BOE 31/01)     Valid as from 01.01.2015

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros
1 Directors 35.23 43,272.00
2 Photography Directors 29.48 43,272.00
3 Production Directors and actors 29.48 43,272.00
4 Set designers 29.48 43,272.00
5 Editors, dubbing technicians, technical dialogue managers and dialogue adapters, camera operators, make-up artists, technical assistants, first assistant producers, still photographer, costume designers, sound managers and assistant directors 29.48 (6) 43,272.00
7 Assistant operators, assistant make-up artists, second production assistant, filming secretaries, assistant set designers, hair stylists, assistant hair stylists, sound assistants, production secretary during filming, assistant editors, directors' assistants, make-up assistants, producers' assistants and extras management 29.48 43,272.00

Daily advance basis artists 2015
(6) Complete payments (euros) Daily advance basis (euros)
Up to  409 euros 240.00
From 409.01 to 735.00 euros 303.00
From 735.01 to 1,228.00 euros 360.00
Over 1,228.00 euros  480.00

 

 

CONTRIBUTION BASES OF ARTISTS FOR THE 2014 TAX YEAR - ESS Order/106/2014 of 31/01 (BOE of 01/02) Effective 01/01/2014

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros
1 Directors 35.05 43,164.00
2 Photography Directors 29.19 43,164.00
3 Production Directors and actors 29.19 43,164.00
4 Set designers 29.19 43,164.00
5 Editors, dubbing technicians, technical dialogue managers and dialogue adapters, camera operators, make-up artists, technical assistants, first assistant producers, still photographer, costume designers, sound managers and assistant directors 29.19 (5) 43,164.00
7 Assistant operators, assistant make-up artists, second production assistant, filming secretaries, assistant set designers, hair stylists, assistant hair stylists, sound assistants, production secretary during filming, assistant editors, directors' assistants, make-up assistants, producers' assistants and extras management 29.19 43,164.00

Daily advance basis artists 2014
(5) Complete payments (euros) Daily advance basis (euros)
Up to 408.00 239.00
Between 408.01 and 733.00 302.00
Between 733.01 and 1,225.00 359.00
Over 1,225.00 479.00


 

2013 CONTRIBUTION BASES FOR ARTISTS - Order ESS/56/2013 of 28/01 (BOE of 29/01). Effective 01/01/2013

Contribution Group Occupational Classifications Minimum Daily Basis Daily advance Basis Annual Maximum Basis
Euros Euros Euros
1 Directors 35.05 41,108.40
2 Photography Directors 29.07 41,108.40
3 Production Directors and actors 28.62 41,108.40
4 Set designers 28.62 41,108.40
5 Editors, dubbing technicians, technical dialogue managers and dialogue adapters, camera operators, make-up artists, technical assistants, first assistant producers, still photographer, costume designers, sound managers and assistant directors 28.62 (4) 41,108.40
7 Assistant operators, assistant make-up artists, second production assistant, filming secretaries, assistant set designers, hair stylists, assistant hair stylists, sound assistants, production secretary during filming, assistant editors, directors' assistants, make-up assistants, producers' assistants and extras management 28.62 41,108.40

Daily advance basis artists 2013
(4) Complete payments (euros) Daily advance basis (euros)
Up to 389.00 228.00
Between 389.01 and 698.00 288.00
Between 698.01 and 1,167.00 342.00
Over 1,167.01 456.00

In accordance with the provisions of article 32.4 of the General Contribution Regulations, approved by Royal Decree 2064/1995, of 22 December, the maximum limit for contribution bases according to the activities performed by the artist, for one or several companies, shall be annual and be composed of the sum of the maximum monthly bases for each of the contribution groups in which the artist is classified

                              



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