The artists of public shows-actors, musicians, dancers …- may continue to be included in the General Social Security Scheme -that is, quoting- during their periods of inactivity on a voluntary basis, "as long as they accredit, at least, 20 days in discharge with real provision of services in said activity in the previous calendar year ". This is established by the Royal Decree-Law approved today by the Council of Ministers, which includes some of the measures included in the report approved last September in the Congress of Deputies for the creation of the Statute of Artist.
The norm approved today, which will begin to be effective on January 1, also establishes coverage for pregnant or nursing mothers, and reduces from 21% to 10% the VAT applicable to services provided by "interpreters, artists, directors and technicians. " All these are claims long claimed by the cultural sector. It is a first package of measures of the Statute of the Artist, which will take effect now. The Government plans to continue in the coming months with the approval of other measures included in the parliamentary agreement unanimously backed by all the parties.
However, one of the main demands of the group has not been approved: the compatibility of the retirement pension with paid artistic creation. Right now, the only legal option for them is to give up 50% of their pension, so many choose to receive payments in b or in kind. The new compatibility agreed in the framework of the Statute of the Artist will come in the form of a regulation "within a maximum period of six months", according to the approved decree. Then, the retired artists will be able to reconcile in exchange for a solidarity rate of 8%; in the case of employees. the entrepreneur will put 6% and the worker 2%. The six-month term responds to the need to amend laws that affect three ministries and to promulgate a regulation that reflects that compatibility.
The voluntary contribution of the artists follows a pattern very similar to that which exists for the intermittent employment of the farmers, and with it the workers will be responsible for paying the fees to remain discharged, something that they should request from the General Treasury of the Social Security, according to sources of said organization. The rate to be paid monthly will be 11.5% on the minimum current contribution base. As for the coverage of artists in the period of breastfeeding, it will be until the child reaches nine months.
The norm also lowers from 19% to 15% the type of withholding and income on account of Personal Income Tax (IRPF) applicable to income from movable capital coming from intellectual property when the taxpayer is not the author. "This is done in a general way, not only to the heirs, but to any third party," explains Cultura.
On the other hand, the same decree eliminates legal obstacles, included in the General State Budget Law of 2018, so that film producers can benefit from the tax deduction for producing international films in Spain. The regulation establishes that the new requirements that producers must meet will be regulated with a regulation.