- The DGT classifies the influencer’s activity as a professional service under group 869 of the IAE (“Other professionals related to artistic and cultural activities”).
- Commissions received for promoting products are considered advertising services.
- For VAT purposes, these services are not subject to Spanish VAT if the platform paying the influencer is established outside the EU.
- The influencer must issue invoices for commissions received, regardless of VAT applicability.
- The DGT clarifies the tax treatment for influencers promoting products on digital platforms, addressing IAE registration, VAT treatment, and invoicing obligations.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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