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A taxpayer asks whether they must register with the IAE (Tax on Economic Activities) for uploading videos to YouTube and if production expenses can be deducted. The DGT rules that the activity constitutes an economic activity, requires registration in the IAE, and expenses are deductible provided they comply with the principle of correlation with income.
Question posed: Inquiry regarding registration in the IAE and the deductibility for IRPF purposes of video production expenses.
Uploading videos to a YouTube channel with public dissemination constitutes an economic activity by organizing means of production, regardless of whether it generates profit. The taxpayer must register in the IAE (headings for video production and advertising services). Video production expenses are deductible for IRPF purposes if they are correlated with the generation of income, are correctly imputed temporally, are recorded in the accounts, and are justified. Expenses related to a hobby that attempt to be linked to the economic activity are not deductible.
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