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V1179-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Cloned voice licensing deemed economic activity for IAE and IRPF

A consultant asks how to tax income from licensing her cloned voice to an online platform. The DGT classifies this activity as rental of movable property under IAE and as income from economic activity under IRPF.

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2025-07-01PublishedPublished 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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