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A physical person developing a musical application and distributing it via a German company seeks advice on IAE registration and taxation under IRPF and VAT. The DGT determines that registration as a professional is required and that income is subject to IRPF as earnings from work.
Question posed: Whether it is necessary to register under the corresponding heading of the Tax on Economic Activities.
Regarding the IAE, if the programmer activity is carried out directly and personally, it is considered professional and must be registered under group 763 of the second section. For IRPF, income from the assignment of exploitation rights of the work is considered employment income, as no professional economic activity is manifested. Regarding VAT, the services are provided electronically, but the transaction with the German company is not subject to the tax if it acts in its own name without a permanent establishment in Spain.
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