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V4697-16 8 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad artística

Street music performance classified as artistic activity and economic income

A person playing music in the street and receiving money from passers-by has enquired whether they must register with the IAE. The DGT has determined that this constitutes an artistic activity and that the income must be declared as income from economic activities for Personal Income Tax (IRPF) purposes.

The question raised

1st It is necessary to register in the IAE.

The DGT's ruling

The performance of musical pieces in public spaces is classified as an artistic activity (group 032 of the third section of the IAE Tariffs). The exercise of this artistic activity on one's own account constitutes income from economic activities. Therefore, the income obtained must be declared in the IRPF using the direct estimation method.

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