Dr. Zuley Fernández: "Entrepreneurship Taxation. Special Focus on Business Models Based on Content Creation and Streaming."

On April 4 at 6:30 PM, at the Ateneu Barcelonès, Dr. Zuley Fernández will give a lecture on the fiscal challenges faced by new digital business models. Focusing especially on content creators and streaming platforms, she will analyze the tax obligations and legal challenges of this growing sector. Below, we present an extract of the content that the speaker will develop during the conference:

"The Youtubers and Streamers are self-employed workers who obtain income classified as income from economic activities taxed by the Personal Income Tax. From the point of view of content generators, their tax obligations are the same as those of any self-employed worker who resides in Spanish territory and carries out economic activities. The problems arise when applying the criteria of residence of natural persons to these professionals and their business model. That is why it is proposed to apply to this group a special tax regime very similar to the special tax regime of immigrants, provided that they develop their economic activity in Spain and that this activity is considered highly digitized."

"The Youtubers and Streamers are self-employed workers who obtain income classified as income from economic activities taxed by the Personal Income Tax. From the point of view of content generators, their tax obligations are the same as those of any self-employed worker who resides in Spanish territory and carries out economic activities. The problems arise when applying the criteria of residence of natural persons to these professionals and their business model. That is why it is proposed to apply to this group a special tax regime very similar to the special tax regime of immigrants, provided that they develop their economic activity in Spain and that this activity is considered highly digitized."

• Date: April 4, 2025
• Time: 6:30 PM
• Location: Sala Sagarra, Ateneu Barcelonès

📢 Free event with entry on a first-come, first-served basis.

This lecture is part of the Un cafè de Dret series. To see the full program, visit: https://amicsuab.cat/ca/notici...