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V0161-18 ·29 January 2018 ·consulta-vinculante Medium impact
Tax

Video and photo production for virtual tours classified as professional activity

The consultant carries out virtual tours using digital video and photo files of spaces. The DGT determines that registration under IAE category 961.1 is required, and income from author's rights licensing constitutes professional activity earnings.

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Lifecycle

2018-01-29PublishedPublished 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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