Tax
Freelance status and tax for UGC creators
Updated 27 August 2026
A UGC creator in Spain invoices as an economic activity when they are paid on a regular basis. Self-employed registration, VAT and income-tax withholding depend on your case, not a Twitter thread. This page orders the questions; it does not file your census form.
On this page
- When this stops being a hobby
- Registering as self-employed: the question, not the recipe
- The invoice: what must appear
- VAT and income tax, plainly
- Costs you can defend (and those you cannot)
- Gifted product, barter and “we will give you exposure”
- Mistakes that get expensive
- What to take to the accountant (short list)
This page is general information, not tax or employment advice. It does not replace an accountant, a lawyer or the tax agency. Check your own case before you register, invoice or withhold.
When this stops being a hobby
If you are paid regularly for videos, it is not a favour between friends: it is an activity. The tax agency does not care whether you call yourself “creator” or “collaborator”. It looks at income, repetition and whether there is consideration.
One isolated job does not make the topic simple. Several jobs a quarter do. The exact threshold and how it fits your situation is for an accountant. I am not inventing a number here.
Registering as self-employed: the question, not the recipe
Registration usually means a tax-census filing and, in most cases, social security. The activity code, contribution base and any reduced fee change by year and profile. Do not copy an activity code from a reel.
If you invoice EU or non-EU companies, census and VAT get harder. A Canva template will not fix that. Book an accountant before the first serious payment, not after the letter.
The invoice: what must appear
Split the piece and the rights in the description. The day they ask for extra paid, the previous invoice shows what was included.
- Your details and tax ID, and the brand’s.
- Number and date.
- A real description: “1×20 s UGC video + 12 months organic use”, not “services”.
- Net, VAT (or the exemption / reverse-charge mention if it applies) and withholding if required.
- Payment method and due date.
VAT and income tax, plainly
Many invoices to Spanish companies carry VAT and income-tax withholding. The rate, exemptions and special regimes are not guesswork. A client who asks for “no VAT because we are friends” is asking you to take on their problem.
If the brand is foreign, do not copy last month’s invoice. Reverse charge, OSS or non-liability depend on the client and the service. Again: accountant.
Costs you can defend (and those you cannot)
Mic, light, tripod, part of the phone, editing software, product shipping you paid: typical costs if they are tied to the activity and evidenced. The “networking” dinner and the beach trip with a phone in your pocket are not.
Keep receipts and the brief. If the agency asks, the take file is not enough: you need a trail.
Gifted product, barter and “we will give you exposure”
A shipment so you can shoot is not always income, but a barter (product in return for a video with no invoice) can be. If the value is not trivial, do not ignore it. “We pay you in exposure” does not cancel the activity.
Mistakes that get expensive
- Getting paid on someone else’s name “so you do not have to register”.
- Issuing invoices with no sequential numbers.
- Signing “all use” and then not knowing what you sold.
- Taking tax advice only from another creator.
- Waiting for the letter before you look for an accountant.
What to take to the accountant (short list)
Three invoices, the census filing if you are already registered, a quarter income estimate and this question: “is this a regular activity or not?”. Do not bring a reel. Do not ask them to file a form on WhatsApp.
If you are paid by foreign platforms, say so in the first meeting. VAT and census change. If you only invoice Spanish companies, the case is duller and easier to close.
Repeat the disclaimer: this is not advice. It is the list so you do not arrive empty-handed.
Frequently asked questions
Can I invoice without being self-employed?
People talk about one-off invoices. Repetition changes the fit. Ask an accountant with your figures, not a thread.
Is HICARI my accountant?
No. HICARI is where you see briefs and sign up. You handle tax with a professional.
Does this apply in Latin America?
No. The text is about Spain (tax agency, self-employed status, income tax). Other countries have other rules.
This page is general information, not tax or employment advice. It does not replace an accountant, a lawyer or the tax agency. Check your own case before you register, invoice or withhold.