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The taxpayer asks whether uploading videos and music to download platforms and performing live streams is subject to IAE and IRPF. The DGT rules that these activities are considered economic if there is an organisation of means and resources to produce or distribute goods or services.
This ruling clarifies the tax obligations for content creators, establishing that the presence of organised resources for production or distribution triggers the requirement to register for IAE and declare income under IRPF.
The tax team reviews your specific situation.
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