Gamified experience designers must be taxed as a business activity if they have an organization

The classification of economic activities in the Business Activities Tax (IAE) is a determining factor for the tax management of any business. Recently, the Directorate General of Taxes (DGT) has clarified the treatment of gamified experience design services, establishing a clear boundary between professional and business activity.

What the DGT has ruled

The inquiry raised whether the activity of designing gamified experiences could be classified under heading 899 of the second section of the tax, corresponding to other professionals. The DGT has ruled that the key lies not only in the nature of the service, but in the manner in which it is provided.

If the activity is carried out within an organization, the administration considers it to be a business activity. In this case, the taxpayer must be classified under the first section of the Tariffs, which may correspond to group 845, heading 966.9, or group 999, depending on the specific nature of the service provided. Therefore, classification under group 899 for professionals is ruled out if such an organizational structure exists.

What it means for you

The impact of this resolution depends on the legal form and the structure through which the activity is carried out:

• If you act as a company: As it is considered a business activity, the company may benefit from the IAE exemption during the first two tax periods.
• If you act as a natural person: If you carry out the activity directly, you will be exempt from the tax in accordance with article 82.1.c of the TRLRHL.

The distinction is critical, as the existence of one's own organization (employees, infrastructure, systematized processes) forces the abandonment of the professional category to adopt that of an entrepreneur in the IAE registry.

What should be done

It is necessary to evaluate the current operating structure. If the gamified experience design business model involves managing teams or an organized infrastructure, the professional classification will be incorrect. The exact heading within the first section of the Tariffs must be verified to ensure regulatory compliance and to take advantage of the corresponding exemptions according to the adopted business model.