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V2592-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Uploading videos online for profit constitutes an economic activity for IAE and IRPF purposes

The inquirer asks whether uploading videos recorded on a mobile phone to an internet platform to generate income from views constitutes an economic activity. The DGT confirms that it does for IAE purposes and explains how it should be taxed under IRPF depending on the nature of the activity.

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Lifecycle

2015-09-08PublishedPublished 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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