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V2852-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Storytelling performances without an employment relationship are taxed as income from economic activities

A public official has enquired whether their sporadic performances as a storyteller should be taxed as an economic activity. The DGT indicates that such performances constitute an economic activity if no employment relationship exists with the organiser.

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Lifecycle

2020-09-22PublishedPublished 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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