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V1263-21 6 May 2021 · SG de Tributos Locales Criterion in force
OTRO · iae

Different IAE headings must be registered for Twitch broadcasts, advertising, and sweepstakes

A taxpayer asks how to classify their streaming activities on Twitch, advertising, and sweepstakes in Form 037. The DGT determines that they must register under three different IAE headings depending on the nature of each activity.

The question raised

Question posed: Classification of activities for the purposes of completing Form 037 for registration in the Census of Entrepreneurs, Professionals, and Withholders.

The DGT's ruling

For live broadcasts and recorded videos with subscription income, heading 961.1 applies. Third-party advertising services are classified under group 844. The organization of free sweepstakes requires the heading from group 982, depending on whether they are carried out in a permanent establishment (982.1) or outside of it (982.2).

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