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V0863-21 13 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · hecho imponible

Streaming on platforms or uploading music constitutes an economic activity for IAE and IRPF purposes

The taxpayer asks whether uploading videos and music to download platforms and performing live streams is subject to IAE and IRPF. The DGT rules that these activities are considered economic if there is an organisation of means and resources to produce or distribute goods or services.

The question raised

Question posed: Taxation in the IAE and in the IRPF.

The DGT's ruling

For the IAE, performing live on streaming or music platforms with public broadcasting constitutes an economic activity provided that media or resources are organized on one's own account. For IRPF, income obtained from these activities must be classified as income from economic activities. The taxpayer must register in the IAE for each activity performed, such as video production, advertising services, or musical activities.

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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