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V0859-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

Professional illustrator subject to VAT; income considered business earnings

An illustrator enquiries whether she must register in addition to the entrepreneurs registry due to her work with an Australian agency. The DGT responds that she qualifies as a professional and must register in the entrepreneurs registry and, if applicable, in the Intracommunity Operators Registry.

In 6 key points

Lifecycle

2020-04-15PublishedPublished 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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