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V0065-25 3 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
OTRO · impuesto sobre actividades económicas

Influencers must register under heading 869 of section two of the IAE if they carry out the activity personally

The DGT states that if an individual acts personally, they must register as a professional and VAT liability is assessed based on the recipient's location.

The question raised

Question raised 1.- Heading of the Tax on Economic Activities in which registration is required.

The DGT's ruling

If the influencer activity is carried out on one's own account and personally, it is considered a professional activity. In this case, it must be registered under group 869 of the second section of the IAE Tariffs. If the activity were carried out through a business organization detached from the professional personality, it would be a business activity.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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