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V1263-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Different IAE headings must be registered for Twitch broadcasts, advertising, and sweepstakes

A taxpayer asks how to classify their streaming activities on Twitch, advertising, and sweepstakes in Form 037. The DGT determines that they must register under three different IAE headings depending on the nature of each activity.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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