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A TikTok content creator inquired about her registration in the Economic Activities Tax (IAE) and the VAT treatment of her income. The DGT confirmed that her IAE headings are correct and that voluntary tips are not subject to VAT, as they do not constitute consideration for a service.
Question raised 1. To indicate whether the heading of the Economic Activities Tax is correct for the exercise of her activity.
Tips or donations received voluntarily and unilaterally do not form part of the VAT taxable base, as they do not constitute remuneration for the provision of services. For an operation to be onerous, there must be a legal link where the remuneration is the effective consideration for the service. In the case of donations without a fixed amount and determined freely by the user, no such exchange relationship exists.
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