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An audiovisual erotic content creator inquires about her classification in the IAE and the deductibility of her expenses for IRPF purposes. The DGT determines that she must register under business activity headings and that expenses are only deductible if they are linked to the activity.
Question raised 1.) Classification of the activity or activities in the Economic Activities Tax Schedules.
In the IAE, the activity of an erotic content creator must be classified under headings 961.1 (video production) and 973.1 (photographic services), being considered business activities. For IRPF, expenses are deductible if they comply with the principle of correlation with income, are correctly recorded, and justified. Expenses of a personal nature that are mere assumptions of consumer income are not deductible.
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