Error:

En este navegador se ha inhabilitado Javascript. Esta página necesita Javascript. Modifique los valores del navegador para permitir que se ejecute Javascript. Consulte la documentación para obtener instrucciones específicas.

Contribution Bases - Artists

Table 1. Contribution Bases for Artists II

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

Table 2. Contribution Bases for Artists I

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

Related Information