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V0065-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Influencers must register under heading 869 of section two of the IAE if they carry out the activity personally

The DGT states that if an individual acts personally, they must register as a professional and VAT liability is assessed based on the recipient's location.

In 6 key points

How it affects those involved

Individuals promoting goods through coupons must register as professionals and are subject to VAT based on where the recipient is located.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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