Internet content creators and their taxation

Since the entry into force of the new general law on audiovisual communication, one of the most important points is the obligation of platforms to protect users and minors from certain content.
One of the most important points is the obligation of platforms to protect users and minors from certain content, as well as the self-regulation of these media. This concerns not only youtubers and streamers, but also bloggers and influencers, as these types of users use video-sharing services through platforms.

In order to find out whether one belongs to this type of user, the regulation regulates who is affected:
– All persons who offer services through social networks and who are residents of Spain.
– People who earn an income through their online activities.
– Those responsible for publishing content aimed at the general public.
– If their content is intended to inform, entertain or educate.

So how does the new law on audiovisual media affect them? The first change is that this law groups influencers and content creators into a new legal figure: “users of particular significance who use video-sharing services through a platform”.

One of the most drastic changes is found in Article 3, which states that this law affects Spanish audiovisual content creators who are based in countries where they pay less tax. However, it should be noted that it only affects creators who focus on audiovisual content, financing or advertising, but does not regulate the taxation of influencers and other creators with influential opinions.

Every day, more and more taxpayers generate income through this medium. For this reason, the tax authorities have allocated 240,000 euros to purchase software that constantly monitors influencers’ social networks to detect advertising activities and thus prevent tax fraud.

Not only content creators and influencers should be aware of this software, because the government does not rule out that this system will also monitor other citizens in the future.

If you are an influencer or content creator and don’t know what your tax obligations are, here are the most important ones:

– Register as self-employed (regardless of income level).
– As far as VAT is concerned, if you are registered in the ROI (Register of Intra-Community Operators) and provide services to European businesses, you can issue invoices without VAT. On the other hand, if you are not registered, you must issue your invoices with Spanish VAT.
– You must also submit the quarterly IRPF instalment form and file the corresponding annual tax return.

The figure of the influencer or content creator as such is no longer a novelty for both consumers and tax authorities, but it is now necessary to get proper advice in order to comply with one’s tax obligations.

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