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V1441-22 ·20 June 2022 ·consulta-vinculante Medium impact
Tax

Income from video game development on a platform classified as business income

A taxpayer sought clarification on how to classify income earned as a video game developer on a US-based platform. The DGT has determined that such income constitutes income from business activities.

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2022-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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