Las opciones tributarias de los creadores de contenido digital, en especial, los influencers

Abstract

The aim of this paper is to analyse the taxation of sole proprietors in Spain, as well as to address the recent legislation on the taxation of content creators. To do so, we will first analyse the most important taxes in the Spanish tax system. Then, we will focus on the specific case of digital content creators, which, thanks to the evolution of technology and consumer behaviour, has led to the need to update Spanish legislation, which has included these new professionals as individual entrepreneurs who receive significant amounts of money for the creation of digital content. We will analyse the Taxes to which they are subject as professionals, as well as tax residency, including the change of this to countries such as Andorra for the evasion of certain taxes.