We have had a fairly recurring situation for a few years. Many digital content creators, either as youtubers, streamers, or the shift label that you want to add, they decide at a certain point to change their tax residence to Andorra to increase their gross profit margin paying much lower taxes than in Spain. On this occasion we will not talk about the moral dilemma that this entails, nor about how they have decided not to contribute to a public system from which, without going any further, their families benefit or they themselves did in the past. We won’t talk about it because, in the future it is possible that haggling with the Treasury will not be something so simple like moving six months and a day to the Pyrenean state.
Of course, let’s remember that this is not a current “fashion”, far from it. For decades we’ve been watching singers, athletes, racing drivers and all kinds of millionaire celebrities change your tax residence to Andorra to avoid the tax pressure of Spain. However, now, the Association of State Treasury Inspectors is calling for measures that prevent all these people from staying in tax havens when their economic interests are in Spain. Fortunately, not all digital content creators do the same.
This group of elite inspectors seeks to reform aspects of the General Tax Law, such as, for example, taking as a measure regulate personal income tax in cases of tax residence in tax havens so that these taxpayers cannot avoid paying this tax when they have broad economic interests in Spain. Likewise, they also want increase fraud control in this type of practice to discover false trips or VAT deductions.
The Association of State Tax Inspectors have not focused solely on the problem related to changing tax residence to evade taxes in Spain, as they also influence measures against other types of fraud. However, it is a measure that could be useful to increase income by people who carry out a large economic activity within Spanish territory.