As in every profession, There are certain rights and obligations that govern it, And tax obligations are no exception. If you are an influencer and you are not declaring your income you must take into account that, If this activity generates income continuously, You must declare for them. In this article we tell you the taxes that can affect you:
Economic Activity Taxes (Iae)
He IMuesta de Economic Activities is a tax that applies to freelancers, Partners of communities of civil assets or societies, as well as societies, for the mere fact of carrying out a professional activity. When exercising such activity legally, The professional must present the Alta Census Declaration in Finance (models 036 o 037), and register in the epigraphs in which your activity is framed, as well as Social Security.
Some of these epigraphs can be:
- 844«Advertising services, Public and similar relations », In case of receiving advertising income.
- 1«Production of film films», si se suben contenidos de vídeo.
Income taxes of natural persons (IRPF)
Influencers also have the obligation to present the declaration of the Income Tax of natural persons (IRPF) as yields of economic activities in direct estimation. Within this obligation you can choose between welcoming the simplified direct estimation regime or the normal direct estimate regime; Although most self -employed who exercise the profession of influencer in our country do so under the simple modality, by not overcoming their business figure 600.000 euros.
As an influencer you must declare and pay in the IRPF based on your net performance, that is calculated by the difference between income and expenses.
In addition to the annual personal income statement, Like any autonomous, The influencer professional will have the obligation to submit a fractional payment equivalent to the 20% of your net yields (model 130).
Taxes on added value (IVA)
The services provided by the influencers should be reflected in an invoice affecting the 21% If your services are understood located in the VAT application territory (Peninsula and Balearic Islands). Besides, If a certain income limit is exceeded, The model must be presented 303 of VAT quarterly self -assessment and the model 390 Annual summary.
If you are an influencer you may have enough work thinking about the content that you are going to share with your followers. In Vázquez and Manchón we can help you by doing what we know best: take care of the processing of your taxes and their deadlines so you don't have to worry about anything.
