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V3074-19 4 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Commercial exploitation of privacy through interviews constitutes an economic activity: high IAE rate and 15% withholding tax

A taxpayer has enquired whether income received from granting media interviews about their personal life should be taxed as economic activity. The DGT has determined that, by organising their own person as a means of production, the activity is economic and subject to both IAE and VAT.

The question raised

Question posed - Whether, due to the aforementioned activity, one must register for the Tax on Economic Activities.

The DGT's ruling

The commercial exploitation of personal privacy through interviews constitutes an economic activity as it involves the organization of a production factor (the human factor). Therefore, the applicant is an entrepreneur or professional for VAT purposes and must register in the IAE under group 019 of section 3. The income does not constitute employment income, but rather income from economic activities, subject to a 15% withholding tax.

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