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A query was made regarding the VAT treatment and Income Tax (IRPF) withholding applicable to digital content creator services. The Directorate General for Tax (DGT) has determined that these services are subject to VAT if provided by professionals and that the income constitutes returns from economic activity, with specific nuances regarding withholding for the assignment of image rights.
Cuestión planteada Tributación en el IVA de los servicios que le prestan los denominados "creadores de contenido digital" y retención a cuenta del IRPF aplicable.
Los creadores de contenido que actúen con intención de intervenir en el mercado como profesionales estarán sujetos al IVA con el tipo general del 21%. Sus ingresos se califican como rendimientos de actividad económica, sujetos a retención del 15% (o 7% en casos de inicio de actividad). No obstante, la parte de la contraprestación correspondiente a la cesión de derechos de imagen estará sujeta a una retención del 24%.
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