For many content creators in Spain, a hobby has become a real source of income. For tax purposes, it is treated like any other economic activity and is mainly regulated by the Personal Income Tax Act (35/2006) and the Vat act (37/1992). Hacienda is paying closer attention; creators are included in the Agencia Tributaria´s (AT) 2026 control plan, and a recent ruling involving influencer Grace Villarreal has brought the issue back into the spotlight.
Once the income becomes regular, the creator must register with Hacienda and, in most cases, as self-employed with Social Security. Registration requires an activity code under the IAE. There is no specific code for influencers; the usual choices are 884 (advertising) or 961.1 (audiovisual production), although published guidance is not entirely consistent, individuals are exempt from paying the IAE itself, but it must still be registered.
Income tax and payment kind
Earnings from sponsorships, ad revenue or affiliate links are taxed as businesses income under IRPF. This means quarterly advance payments on form 130 (20% of the quarter´s profit) and a final settlement in the annual return. Spanish companies paying a creator registered as a professional must withhold 15% (7% in the first years); foreign payers such as Google or Meta do not withhold.
Products or trips received in exchange fors posts are not just gifts. If something is expected in return, they are payment in kind and must be declared at market value. Keeping a simple record of what was received and agreed avoids problems later.
VAT
Influencer services are subject to 21% VAT when the client is a Spanish company. Invoices to businesses elsewhere in the EU carry no Spanish VAT under the reverse charge mechanism, and invoices to platforms outside the EU carry neither VAT nor withholding.
Social Security and residency
Autónomos also pay a monthly Social Security contribution, which since the 2023 reform, is linked to actual net earnings and adjusted once the real figures are known. New autónomos can usually access a reduced rate during the first year. Residency matters too. Anyone spending more then 183 days a year in Spain, or whose main economic interests are here, is generally a Spanish tax resident and taxed on worldwide income. An address in Andorra, for iinstance, is not enough on its own.
Case study Grace Villarreal vs Hacienda
Once profits grow, many creators set up a company, so that profits are taxed under corporate tax rather than progressive income tax scale. This is lawful, but it is also the structure Hacienda reviews most closely. The AT claimed more than 400,000 euros from Grace Villarreal for 2017 to 2019, arguing that she invoiced through her company to pay less tax. It treated her as the only source of the income, leaving the company a 5% margin under the related party rules and relocating the rest to her personal return. Her defence showed that the company was real; it employed staff and handled scripting and editing. In judgements of 4th May 2026, the High Court of Justice of Madrid ruled in her favour, finding the authority´s approach flawed.
The lesson is that a creator´s company needs genuine substance and fee for the creator in line with market terms. The judgement was not final when reported, as the State Attorny´s Office could still appeal to the Supreme Court.
Deductible expenses
Cameras, lighting, editing, software, the shelf employed contribution and accountancy fees are deductible with a proper invoice. Items that could also be personal, such as clothes worn on camera or trips filmed for a channel, are grey areas. The expense must be directly connected to the business, and these are the kind of items Hacienda questions the most.
Conclusion
Influencer income may be new, but the rules that apply to it are familiar Register, invoice correctly, declare quarterly and keep records, including of payment in kind. Most mistakes come from not knowing these obligations exist rather than from any other intention of avoiding them. The Villarreal case shows that Hacienda´s scrutiny of the sector is growing, but also that a company with real substance can withstand it. Until the Supreme Court has the final word, the prudent approach is to get the basics right from the start and seek specialist advice once the figures become significant.
