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A taxpayer inquired whether annual income of 2,500 euros from placing advertisements on their blogs should be treated as employment income. The Directorate General for Taxes (DGT) ruled that such income constitutes income from economic activities.
Question posed: Whether the aforementioned income can be classified as employment income for Personal Income Tax purposes.
Income from the provision of advertising services through the assignment of spaces for advertising insertions in Internet blogs constitutes income from economic activities. This is because they fulfill the concept of Article 27.1 of Law 35/2006, as they involve the self-organization of means of production to intervene in the distribution of services.
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