{"id":33272,"date":"2022-07-11T17:10:05","date_gmt":"2022-07-11T15:10:05","guid":{"rendered":"https:\/\/www.cbleon-abogados.com\/taxation-of-influencers-these-are-the-tax-obligations-of-this-digital-profession\/"},"modified":"2022-07-11T17:10:07","modified_gmt":"2022-07-11T15:10:07","slug":"taxation-of-influencers-these-are-the-tax-obligations-of-this-digital-profession","status":"publish","type":"post","link":"https:\/\/cbleon-abogados.com\/en\/taxation-of-influencers-these-are-the-tax-obligations-of-this-digital-profession\/","title":{"rendered":"Taxation of Influencers: These are the tax obligations of this digital profession."},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Tabla de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/cbleon-abogados.com\/en\/taxation-of-influencers-these-are-the-tax-obligations-of-this-digital-profession\/#Taxation_on_Influencers\" >Taxation on Influencers<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/cbleon-abogados.com\/en\/taxation-of-influencers-these-are-the-tax-obligations-of-this-digital-profession\/#Tax_obligations_of_influencers\" >Tax obligations of influencers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/cbleon-abogados.com\/en\/taxation-of-influencers-these-are-the-tax-obligations-of-this-digital-profession\/#Do_Youtubers_and_Streamers_also_pay_taxes\" >Do Youtubers and Streamers also pay taxes?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Taxation_on_Influencers\"><\/span><strong><span style=\"color: #000000;\">Taxation on Influencers<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">For some people, social networks stopped being entertainment and became their means of work. Those young people who used to make videos of themselves to have fun interacting with others, today are known as professional influencers and therefore the importance of knowing about Influencer Taxation.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">Like any profession, there is an economic activity behind it that generates income and therefore, in accordance with the provisions of the Law, it is subject to taxation and must make its respective contribution.<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">The <a href=\"https:\/\/www.hacienda.gob.es\/es-ES\/Areas%20Tematicas\/Impuestos\/Direccion%20General%20de%20Tributos\/Paginas\/Direccion%20general%20de%20tributos.aspx\" target=\"_blank\" rel=\"noopener\">Directorate General of Taxes<\/a> (DGT) now recognizes influencers within the field of advertising, due to the fact that they capture the public&#8217;s attention to promote a product or receive payment for their followers. So, as advertising professionals, they must comply with their tax obligations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_obligations_of_influencers\"><\/span><span style=\"color: #000000;\"><strong>Tax obligations of influencers<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-33231 size-full\" src=\"https:\/\/www.cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers.jpg\" alt=\"tax obligations of this digital profession - Taxation of Influencers\" width=\"2000\" height=\"1335\" srcset=\"https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers.jpg 2000w, https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers-300x200.jpg 300w, https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers-1024x684.jpg 1024w, https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers-768x513.jpg 768w, https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers-1536x1025.jpg 1536w, https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers-370x247.jpg 370w, https:\/\/cbleon-abogados.com\/wp-content\/uploads\/2022\/07\/obligaciones-fiscales-de-esta-profesion-digital-influencers-760x507.jpg 760w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">First of all, for the economic activity of any influencer to be recognized, he or she must be registered in the Tax on Economic Activities (IAE).<\/span><\/p>\n<p><span style=\"color: #000000;\">In addition, they must make the corresponding census declaration, so that their professional activity is registered as an extension of the tax.<\/span><\/p>\n<p><span style=\"color: #000000;\">On the other hand, as far as Personal Income Tax (IRPF) is concerned, the monetary remuneration and the products offered belonging to other brands must be taxed as income from economic activity.<\/span><\/p>\n<p><span style=\"color: #000000;\">From a legal point of view, the products sent by brands for advertising purposes are considered income in kind, therefore, they must be valued according to their market price.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">All this income constitutes the general IRPF taxable income, i.e., the sum of all income and income on which a tax must be paid. Although, it could be slightly different depending on the Autonomous Community where the influencer is located.<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #000000;\">Finally, the taxation of VAT, or Value Added Tax, on influencers will be reflected as invoices for the services rendered and will depend on the rules established in the territory from which it originates.<\/span><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_Youtubers_and_Streamers_also_pay_taxes\"><\/span><span style=\"color: #000000;\"><strong>Do Youtubers and Streamers also pay taxes?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">According to the new considerations of the Law, YouTubers and Streamers perform activities similar to those of influencers, therefore, they also have tax obligations based on the nature of their profession.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">This is why YouTubers must issue invoices to their customers where VAT is withheld at 21% of their income, regardless of the size of their channel. Streamers, on the other hand, must register as self-employed, and this slightly modifies their tax declaration.<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">As these are new professions and developed in a digital environment, the considerations made by the Spanish tax authorities seek to standardize their activity and compare it, as far as possible, with other professions. So that the contribution is as equitable as possible.<\/span><\/p>\n<p><span style=\"color: #000000;\">It should be considered that a YouTuber can earn money in many ways, both online and offline.<\/span><\/p>\n<p><span style=\"color: #000000;\">The main income in this profession comes from advertising concepts and visualizations, but they also receive benefits from promoting certain brands, collaborating in the media and attending events.<\/span><\/p>\n<p><span style=\"color: #000000;\">In addition, compared to other professions, they have an easier way to move around the national and international territory, so they can go to a place where taxes and contributions are lower, as Ruben Doblas Gurdensen, better known as El Rubius, did.<\/span><\/p>\n<p><span style=\"color: #000000;\">This behavior has recently generated a lot of controversy in the media and the freedom that influencers have to exercise their economic activity is being questioned.<\/span><\/p>\n<p><span style=\"color: #000000;\">In any case, virtual professions are growing stronger every day in our society. Therefore, it is to be expected that the Law will make modifications in order to include them in the list of taxpayers.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxation on Influencers For some people, social networks stopped being entertainment and became their means of work. Those young people who used to make videos of themselves to have fun interacting with others, today are known as professional influencers and therefore the importance of knowing about Influencer Taxation. Like any profession, there is an economic activity behind it that generates&hellip;<\/p>\n","protected":false},"author":5,"featured_media":33226,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[170],"tags":[],"class_list":["post-33272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/posts\/33272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/comments?post=33272"}],"version-history":[{"count":0,"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/posts\/33272\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/media\/33226"}],"wp:attachment":[{"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/media?parent=33272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/categories?post=33272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cbleon-abogados.com\/en\/wp-json\/wp\/v2\/tags?post=33272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}