The controversy of the YouTubers and Andorra, how would the new proposals of the Treasury inspectors affect them?

To the surprise of all, the video game industry has already housed a recurring tax debate and public finance at the base of your community. This is because a good part of the creators of video game content and that more public move between the medium hearing, or they have changed their residence with the aim of alleviating their tax burden, or they have been involved in the debate claiming their Contribution to the country.

The debate on Treasury and Andorra has been around the Content Creators for years around Content the debate has been revived on each occasion in which a creator of important content came from the country, generally to go to Andorra, A debate that has managed to set fire by networks when the creators have justified their decision showing a very hard posture with the treasury. This situation has caused great polarization in the community of players and consumers of content on the Internet, leading to the followers of the creators to be directly involved in the defense or criticism of the controversial practice of Change of fiscal residence.

The most recent controversy arrived after the Association of Finance Inspectors of the State Pose in the XXXI Congress held in Vigo, the need for a more accurate definition for the concept of fiscal residence. This proposal was enough to provoke an burst in social networks, where some of the most popular content creators decided again on the subject. However, there is usually a lot of confusion about some terms and what is the attitude of the finance inspectors in this regard, to clarify some of these points, in 3DGames we have talked to Enrique García, CEO of Tax down, social collaborator of the Tax Agency, about the proposed measures and why these reactions have aroused.

First, to understand what is the current situation on content creators who have left the country to, in general, change their residence to Andorra, we have asked Tax down about The advantages that this entails Effects of taxation and what are the Current requirements to be able to make this change of tax residence. The main advantage is that the fiscal burden in Andorra is less than in Spain. While the maximum type of RPF in Andorra is 10%, in Spain is 47%. Regarding the requirements to be able to tribute In the neighboring country, it is necessary live there at least half of the year, that is, more than 183 days. It does not help simply buy a house in Andorra. It is necessary to move the residence to that country more than half of the year, Enrique García explained.

The residence criterion is not the only TAXON However, the residence criterion is not the only one. Spanish legislation uses some criteria plus to consider a taxpayer as a resident. Among them, highlights the Economic Interest Center. The Tax Agency states that, in addition to this criterion of residence, those workers must be taxed in Spain in which the main nucleus or the basis of their activities or economic interests is in Spain, either Directly or indirectly. And the same happens with the neighboring country.

The recent proposal of the Treasury inspectors, which so controversy raised between the creators of content and by which some of them raised the voice in social networks, would seek a change in the legal definition of fiscal residence, something It could directly affect these YouTubers and expatriate streamers. If Treasury decided to change the current concept of fiscal residence, it is likely that many YouTubers and Content Creators have moved to Andorra, had to have the obligation to make the income statement in our Country, although, as García told us, it is difficult for this to arrive before the end of the year.

Despite the controversy derived from this proposal, the Hacienda inspectors insisted that the changes in this definition did not seek to persecute those creators of content that would have changed their way of life and their residence real, but have more Tools to avoid fraud Through a definition of fiscal residence that currently consider ambiguous at many points, some changes that could lead creators of content to have to pay their rent in Spain, although they live all the Year in Andorra.

Hacienda is not focused on a concrete collective TAXON That is fair The point that makes it most poses since the Association of Finance Inspectors of the State has not yet raised the requirements that this new definition of Fiscal residence who want to present before the Ministry of Finance. In the proposal document that have submitted within the framework of its annual Congress, itself establishes that concepts should be defined with the maximum detail that, by its ambiguity, encourage fraud And checks hinder. However, until now the proposal has not been effective in the Ministry of Finance, he insisted García.

In part, the reason why the tax and taxes have become a recurring theme within the community of players and video game spectators has to do with the great communities of spectators with which these creators tell, that on many occasions have been bombarded with a very controversial image of the Disco operation. While some figures such as IAI Llanos, they sent a normal message with the payment of their taxes, other YouTubers and Streamers have been very hard in their statements, accusing Finance to organize a persecution against their guild.

We believe that The redefinition of the concept of tax residence that Hacienda raises is not focused on a particular group If not that it seeks that no Spanish taxpayer, whether creator of content, elite athlete or rich person, can go to a country with a lower fiscal burden that the Spanish thus contributing to fraud, said the CEO of Tax down, even so, recalled that content creators should be pending the updates of RPF criteria to avoid being surprised when they have to take surprises when they have to be surprised when they have to be Make your income statement, either in our country or out of it.