Why is VAT different for creators?
The vast majority of a content creator’s income comes from platforms based outside Spain —many of them in Ireland (inside the EU) or in the United States (outside the EU). This completely changes the VAT regime that applies: instead of the domestic 21% VAT, special rules for international e-commerce come into play.
The key is the recipient’s place-of-supply rule for business-to-business (B2B) services: when we provide services to a company established in another EU state, the VAT is declared in the recipient’s country through the reverse charge, not in Spain.
VAT by platform: summary table
| Platform | Paying entity | VAT regime | Your invoice |
|---|---|---|---|
| YouTube / AdSense | Google Ireland Ltd (IE, EU) | Reverse charge | No output VAT |
| Twitch | Twitch Interactive Ltd (IE, EU) | Reverse charge | No output VAT |
| Patreon | Patreon Inc. (USA, outside the EU) | Exempt / export | No output VAT |
| Spanish sponsors | Domestic company (Spain) | Standard 21% VAT | With 21% VAT |
Source: Law 37/1992 LIVA, Arts. 68-70. This table is for guidance — your specific tax situation may vary depending on the type of contract you have with the platform and your tax regime. Check with a qualified adviser.
The reverse charge explained
Normally, whoever provides the service (the creator) charges VAT to the client. But when the client is a company in another EU member state, the law transfers that responsibility to the client: it is the client who declares the VAT in their own country. This is called the reverse charge.
For it to apply correctly, the platform must have and give you a valid European VAT number (a number that starts with the country code: IE for Ireland, DE for Germany…). On the invoice you must state:
- Your Spanish VAT number (ESxxxxxxxx).
- The client’s European VAT number.
- The wording "Transaction subject to the reverse charge — Art. 194 Directive 2006/112/EC" (or the Spanish equivalent).
- Amount excluding VAT (the VAT amount is 0 on your invoice).
Even though you don’t charge VAT, you must declare these transactions on Form 303 (the intra-EU transactions box) and, where it applies, on Form 349.
Frequently asked questions
Do I have to charge VAT on my YouTube AdSense income?+
Generally not. Google (YouTube) operates through Google Ireland Limited, an entity established in the European Union. If you have a valid VAT number and the transaction is between two businesses (B2B), the reverse charge applies: Google declares the VAT in its country and you don’t charge VAT on that invoice, but you must declare it on your Form 303 as an exempt intra-EU transaction.
What about Twitch income?+
Twitch operates through Twitch Interactive Ltd (Ireland, EU). The regime is similar to YouTube AdSense: an intra-EU B2B transaction, reverse charge. The streamer doesn’t charge VAT on subscription, bits or Affiliate/Partner income, but does declare the transactions on Form 303 and, if they exceed the threshold, on Form 349 (declaration of intra-EU transactions).
What about platforms outside the EU, such as Patreon or some international brands?+
Patreon operates from the United States (outside the EU). Services provided to companies established outside the EU are treated as exports of services: they are subject to VAT but exempt (Art. 69 LIVA). You don’t charge VAT, but the reverse charge doesn’t apply either —it is directly outside the scope of Spanish tax. They are declared on Form 303 as non-subject or exempt transactions depending on the case.
And sponsorships from Spanish companies?+
Sponsorship income from companies established in Spain is ordinary domestic business: you must issue an invoice with 21% VAT (the general rate for advertising and marketing services). These transactions do go into the taxable base on Form 303 as output VAT.
When do I have to file Form 349?+
Form 349 declares intra-EU transactions (with companies from other EU countries). You must file it when you carry out transactions with companies in other member states: intra-EU supplies of goods or services subject to the reverse charge. If your YouTube or Twitch income is steady, you will probably have to file Form 349 quarterly.
Official sources
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Explore tax for creatorsThis guide is for guidance only and is not binding tax advice. The taxation of international e-commerce is complex; consult a qualified tax adviser for your specific situation before issuing invoices to international platforms. This is an informative translation: the Spanish version prevails.