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V3531-20 10 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professional designer must register in Entrepreneurs Census and pay IRPF and VAT

A designer consulting on a company selling products with their designs is deemed to be acting independently. The DGT states that such a designer must comply with formal tax obligations, including the IAE (even if exempt), IRPF, and VAT.

The question raised

Taxation under the Economic Activities Tax (IAE), Value Added Tax, and Personal Income Tax. Formal tax obligations.

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