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V2390-24 21 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades económicas

Influencer activity classified as professional; must use direct estimation method for Personal Income Tax

A taxpayer inquired about the appropriate IAE heading and the method for paying Personal Income Tax (IRPF) for their influencer activity. The Directorate General for Tax (DGT) ruled that this is a professional activity and must be taxed using the direct estimation method.

The question raised

Question posed: The heading of the Economic Activities Tax in which registration is required and the taxation under Personal Income Tax.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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