Issues regarding the taxation of content creators and influencers: criteria for determining being subject to and implementing the agreement to prevent double taxation between Spain and Andorra

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Antoni Bergas Forteza
Assistant Professor of Financial and Tax Law at the University of the Balearic Islands
https://orcid.org/0000-0003-1335-8039

This paper examines the tax system applicable to digital content creators, with particular focus on so-called YouTubers and influencers who relocate their residence to jurisdictions with lower tax burdens, such as the Principality of Andorra. The study begins with the digital migration phenomenon and explores its legal, economic, and ethical background, analysing the Spanish and Andorran regulations of the IRPF, as well as the agreement to avoid double taxation signed between both states. The author contends that, beyond the formal place of residence, the artistic nature of the activity and the location where it is performed must be considered – essential criteria within the framework of international tax law. Furthermore, the influential role of the audience and the income generated by notoriety in a particular country are introduced as key factors in determining the taxation. In this regard, a functional interpretation of the principle of tax territoriality is proposed, especially relevant in a context characterized by digitization and globalization of business models.

Keywords
digital platforms, content creators, YouTubers, influencers, Andorra, double taxation avoidance agreement, taxation

Article Details

How to Cite
Bergas Forteza, Antoni. “Issues regarding the taxation of content creators and influencers: criteria for determining being subject to and implementing the agreement to prevent double taxation between Spain and Andorra”. IDP. Internet, Law and Politics E-Journal, 2026, no. 44, pp. 1-13, doi:10.7238/idp.v0i44.9800309.
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This work is licensed under a Creative Commons Attribution-NoDerivatives 3.0 Unported License.

(c) Antoni Bergas Forteza, 2025


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Author Biography

Antoni Bergas Forteza, Assistant Professor of Financial and Tax Law at the University of the Balearic Islands

Bachelor of Law, Master of Public Finance, Tax System and Tax Procedures, and Master of Law from the University of the Balearic Islands. He has completed various specialised courses in international tax, intervention, and public funding at institutions such as the University of Leiden, the Institute of Fiscal Studies, and the Centre for Financial Studies. He pursued a doctoral degree in law, focusing his research on International Tax Law and taxation in the digital economy. He is the author of several book chapters and articles published in national and international journals. He has participated in teaching research and innovation projects. He has also completed research stays at the Max Planck Institute for Tax Law and Public Finance in Munich (Germany) and the Institute for Tax Law at the University of Münster (Germany).

References

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