On April 4th, the Sagarra Hall at the Ateneu Barcelonès hosted a conference by Dr. Zuley Fernández, who addressed the main tax challenges related to new digital business models. The event, which started at 6:30 p.m., attracted an audience interested in tax regulations affecting content creators such as YouTubers and streamers.
During her talk, Dr. Fernández explained that these professionals are considered self-employed and, therefore, their income is taxed as earnings from economic activities under the Spanish Personal Income Tax (IRPF). However, she pointed out the complexity of applying tax residency criteria to these creators and proposed a special regime—similar to that of impatriates—for those conducting their digital activity from Spain.
For those who want to explore the topic further, a video capsule based on the conference is available on the AmicsUAB website: The Taxation of Entrepreneurship – Zuley Fernández.
The "A Coffee with Law" series continues—stay tuned!
