{"id":6988,"date":"2023-01-26T09:58:30","date_gmt":"2023-01-26T09:58:30","guid":{"rendered":"https:\/\/vazquezymanchon.com\/tributacion-de-influencers\/"},"modified":"2025-09-17T08:48:47","modified_gmt":"2025-09-17T08:48:47","slug":"influencer-taxation","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/influencer-taxation\/","title":{"rendered":"Tributaci\u00f3n de influencers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6988\" class=\"elementor elementor-6988 elementor-3862\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65035225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65035225\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79555b4e\" data-id=\"79555b4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-821042c elementor-widget elementor-widget-text-editor\" data-id=\"821042c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Como en toda profesi\u00f3n, existen ciertos derechos y obligaciones que la rigen, y las obligaciones tributarias no son una excepci\u00f3n. Si eres influencer y no est\u00e1s declarando tus ingresos debes tener en cuenta que, si esta actividad te genera ingresos de forma continuada, debes declarar por ellos. En este art\u00edculo te contamos los impuestos que pueden afectarte:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-929ac68 elementor-widget elementor-widget-heading\" data-id=\"929ac68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impuestos de actividades econ\u00f3micas (IAE)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c4af9c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7c4af9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>El\u00a0<a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/_Segmentos_\/Empresas_y_profesionales\/Empresas\/Impuesto_sobre_Actividades_Economicas\/Impuesto_sobre_Actividades_Economicas.shtml\">I<\/a>mpuesto de Actividades Econ\u00f3micas es un impuesto que\u00a0se aplica a aut\u00f3nomos, socios de comunidades de bienes o sociedades civiles, as\u00ed como a\u00a0sociedades, por el mero hecho de realizar una actividad profesional. A la hora de ejercer dicha actividad de forma legal, el profesional debe presentar la\u00a0<span style=\"font-weight: bolder;\">declaraci\u00f3n censal\u00a0de alta en Hacienda (modelos 036 o 037), y darse de alta en los ep\u00edgrafes<\/span>\u00a0en los que se encuadre tu actividad, as\u00ed como en Seguridad Social.<\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Algunos de estos ep\u00edgrafes pueden ser:<\/span><\/p>\n<ul class=\"wp-block-list\" style=\"font-size: 18px; background-color: #ffffff;\">\n<li style=\"font-size: 18px; list-style-type: none;\">\n<ul class=\"wp-block-list\" style=\"font-size: 18px;\">\n<li style=\"font-size: 18px;\"><span style=\"font-weight: bolder;\"><em>844<\/em><\/span><em>\u00abServicios de publicidad, relaciones p\u00fablicas y similares\u00bb,\u00a0<\/em>en caso de recibir ingresos por publicidad.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul class=\"wp-block-list\" style=\"font-size: 18px; background-color: #ffffff;\">\n<li style=\"font-size: 18px; list-style-type: none;\"><br \/>\n<ul class=\"wp-block-list\" style=\"font-size: 18px;\">\n<li style=\"font-size: 18px;\"><span style=\"font-weight: bolder;\"><em>1<\/em><\/span><em>\u00abProducci\u00f3n de pel\u00edculas cinematogr\u00e1ficas\u00bb,\u00a0<\/em>si se suben contenidos de v\u00eddeo.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d363541 elementor-widget elementor-widget-heading\" data-id=\"d363541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impuestos sobre la renta de las personas f\u00edsicas (IRPF)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9d0f8b elementor-widget elementor-widget-text-editor\" data-id=\"e9d0f8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Los influencers tambi\u00e9n cuentan con la obligaci\u00f3n de presentar la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) como rendimientos de actividades econ\u00f3micas en estimaci\u00f3n directa. Dentro de esta obligaci\u00f3n podr\u00e1n elegir entre acogerte al R\u00e9gimen de Estimaci\u00f3n Directa Simplificada o al R\u00e9gimen de Estimaci\u00f3n Directa Normal; aunque la mayor\u00eda de los aut\u00f3nomos que ejercen la profesi\u00f3n de influencer en nuestro pa\u00eds lo hacen bajo la modalidad simple, al no superar su cifra de negocio los 600.000 euros.<\/p>\n<p>Como influencer deber\u00e1s de declarar y pagar en el IRPF en funci\u00f3n de tu rendimiento neto, que se calcula por la diferencia entre ingresos y gastos.<\/p>\n<p>Adem\u00e1s de la declaraci\u00f3n anual del IRPF, como cualquier aut\u00f3nomo, el profesional influencer tendr\u00e1 la obligaci\u00f3n de presentar trimestralmente un pago fraccionado equivalente al 20% de sus rendimientos netos (modelo 130).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7953650 elementor-widget elementor-widget-heading\" data-id=\"7953650\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impuestos sobre el valor a\u00f1adido (IVA)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1789a8e elementor-widget elementor-widget-text-editor\" data-id=\"1789a8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Los servicios prestados por los influencers deber\u00e1n reflejarse en factura repercutiendo el 21% si sus servicios se entienden localizados en el territorio de aplicaci\u00f3n del IVA (Pen\u00ednsula y Baleares). Adem\u00e1s, si no se supera cierto l\u00edmite de ingresos, se deber\u00e1 presentar el modelo 303 de autoliquidaci\u00f3n trimestral de IVA y el modelo 390 de resumen anual.<\/p>\n<p>Si eres influencer posiblemente tengas bastante trabajo pensando en el contenido que vas a compartir con tus seguidores. En V\u00e1zquez y Manch\u00f3n podemos ayudarte haciendo lo que mejor sabemos: ocuparnos de la tramitaci\u00f3n de tus impuestos y los plazos de estos para que no tengas que preocuparte por nada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb6b0e6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fb6b0e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-image-2352\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); width: 837px;\" src=\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/gadget-mobile-phone-smartphone-communication-device-portable-communications-device-electronic-device-1609169-pxhere.com-Mediano-1024x683.jpg\" alt=\"\" srcset=\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/gadget-mobile-phone-smartphone-communication-device-portable-communications-device-electronic-device-1609169-pxhere.com-Mediano-1024x683.jpg 1024w, https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/gadget-mobile-phone-smartphone-communication-device-portable-communications-device-electronic-device-1609169-pxhere.com-Mediano-300x200.jpg 300w, https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/gadget-mobile-phone-smartphone-communication-device-portable-communications-device-electronic-device-1609169-pxhere.com-Mediano-768x512.jpg 768w, https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/gadget-mobile-phone-smartphone-communication-device-portable-communications-device-electronic-device-1609169-pxhere.com-Mediano.jpg 1152w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><\/p>\n<p><\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Como en toda profesi\u00f3n, existen ciertos derechos y obligaciones que la rigen, y las obligaciones tributarias no son una excepci\u00f3n. Si eres influencer y no est\u00e1s declarando tus ingresos debes tener en cuenta que, si esta actividad te genera ingresos de forma continuada, debes declarar por ellos. En este art\u00edculo te contamos los impuestos que [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[],"class_list":["post-6988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How Are Influencers Taxed?<\/title>\n<meta name=\"description\" content=\"Influencers: your tax obligations explained. Do you know how to declare your income as an influencer? 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