Taxation 2025 for digital businesses and network sales

Taxation 2025 for digital businesses and social media sales: a practical guide to not get into trouble with the Treasury

If you sell on Instagram, have an online store, do digital courses, advise on Zoom or live (or dream of living) your content… this guide is for you.

In 2025, from a fiscal point of view, several things converge:

The Treasury increasingly controls the digital world (platforms such as Wallapop, Vinted, Airbnb, etc.).
All self-employed people who have been registered in 2024 are required to submit Income 2025, even if they have earned little or even lost money.
Verifactu and the electronic invoice will begin in 2026 to be an operational reality, especially for those who use billing software.

We are going to organise all this in a practical key, focussing on taxation 2025 for digital businesses and social media sales.

1. What is considered "digital business" (and when the Spanish Treasury begins to see you as an entrepreneur)

A digital business is not just a “classic” ecommerce. For tax purposes, they enter here, among others:

Own online stores (WooCommerce, Shopify, Prestashop…).
Stores within marketplaces (Amazon, Etsy, Wallapop, Vinted, etc.).
Recurring sale through social networks: Instagram, TikTok, WhatsApp, Facebook, etc.
Infoproducts: ebooks, templates, courses, memberships…
Online services: consulting, design, programming, remote training.
Content creators: influencers, streamers, youtubers, OnlyFans, affiliates, etc.

The key is not the channel, but how you act. The Treasury begins to see you as an entrepreneur when there are:

Habituality: you sell with some frequency, not only “one day that you do closet cleaning.” Habituality is a criterion, typical for you to register with the treasury and Social Security.
Media organisation: web, advertising, stock, tools, automations.
Profit-making: your intention is to make money, not just get rid of used things.

Difference between occasional sale and economic activity: Quick example

Case A – Occasional sale:

You sell three garments a year on Wallapop, all for less than what they cost you. Normally there is no profit and the Treasury sees it as a patrimonial sale without relevant economic significance (although from 2024 online platforms report data if certain limits are exceeded).

Case B – Covert digital business:

You buy and resell clothes systematically, make shipments every week, advertise on Instagram and exceed relevant amounts. Here the Treasury can consider that there is economic activity and demand registration in the Treasury and Social Security.

If you recognise yourself in Case B (even if right now “you call it a hobby”), you are in digital business territory. And you have to register!!

Did you know that the treasury has robots, searching the networks, what each of us publishes?

2. Basic tax obligations if you sell online or through social networks

2.1. Registration in Finance and Social Security

In order to start working as a freelancer, you have to make communications to the Spanish treasury and social security. That is, before issuing an invoice or incurring relevant expenses, you should:

Register with the Treasury
- It is done by presenting the Model 036 or 037 (simplified) in the treasury through its website.
- Choose the IAE heading that best fits your activity: commerce, professional services, advertising activities, content creation, etc. Sometimes, you have to choose several headings because only one does not fit into your activity.
Enroll in Social Security (RETA)
- With the real income contribution system, the base adjusts to your returns. Here is a link to the 2025 self-employed fees, which you will have to pay.
- Important, if you have not been self-employed in the last two years, you are entitled to the flat rate for 12 months.
- Even if you invoice little, if there is habituality, the general rule is that you must quote. Unfair, right?

Did you know that the CNAE listing has changed in 2025?

Learn here how the new classification affects your business

2.2. Models that usually affect digital businesses

It will depend on how taxes (normal/simplified direct estimation, modules, society…), but the most common are:

Personal income tax (self-employed):
- Form 130 (direct estimate) or 131 (modules): quarterly installment payments.
- And, very important:If you have been registered as a self-employed person in 2024, you are obliged to file the 2025 Income, regardless of the level of income or even if you have had losses.
VAT:
- Form 303 (quarterly) and 390 (annual summary).
- If you sell services to customers in other EU countries, Model 349 and special e-commerce schemes may come into play.
- Very important, if you sell in Europe more than €10,000, you will be obliged to declare model 369 and you will have to take into account the VAT of the destination country is what is called the single window or One Stop Shop (OSS).
Other possible obligations (depending on activity):
- Model 347 (operations with third parties over € 3,005.06).
- Model 179 if you manage tourist rentals as an intermediary (Airbnb type) or have a platform where others offer accommodation.

The moral: selling online does not put you off the radar; it simply changes the channel, not the obligation.

3. Viral (and very expensive) tax errors and myths on social networks

The networks are full of “tax advice” as creative as they are dangerous. Let’s see some classics.

Myth 1: “If I don’t go over X euros, I don’t have to declare anything”

This idea is one of the big stars of TikTok. The reality:

With the new framework, all self-employed people who have been registered at some point during the year must file an income tax return in the following year, regardless of the volume of income.

Another different thing is what you finally pay (it can come out to zero or even to return), but the obligation to declare exists.

Myth 2: “Selling things used by platforms never pays”

Since the entry into force of the DAC7 directive and its transposition, platforms such as Wallapop, Vinted, Airbnb, Booking, etc. send information to the Treasury about certain sellers (according to volume of operations or amount).

If you sell for less than what it cost you, there is no capital gain and, in principle, there is no taxation.
If you buy and resell systematically generating profit, or you have a lot of frequency, the Treasury can frame you as an economic activity, with all its obligations.

In summary: “second-hand” platform does not mean fiscal carte blanche.

Myth 3: “If I create an LLC in another country, I don’t pay taxes in Spain”

Opening a company in another country does not “erase” you from Spain:

If you are still a tax resident in Spain (you live here more than 183 days/year, you have here the core of economic interests, family, etc.), Spain can tax your worldwide income.
In addition, double taxation agreements, anti-abuse regulations, international tax transparency, etc. would come into play.

That is, it is not enough to change the banner of the Instagram profile.

Myth 4: “Verifactu and the electronic invoice are already mandatory for everyone”

Royal Decree 1007/2023 regulates the requirements that billing computer systems (Verifactu) must meet and is connected with the future electronic invoice obligation.

In summary:

It affects those who issue invoices using billing software (local or in the cloud) that must meet some technical requirements (billing registration, traceability, inviolability, etc.).

The entry into force is staggered; companies on January 1, 2026 and certain groups of self-employed people have until July 1, 2026.

It is not “tomorrow everyone is fined,” but it is the inevitable way for anyone who has a serious digital business.

4. Deductible expenses (and typical problems) in digital businesses

One of the great advantages of digital businesses is that many costs are clear and traceable. But there are also gray areas.

4.1. Clearly deductible expenses

In direct estimation, those exclusive and necessary expenses for obtaining income, correctly justified and accounted for, can be deductible expenses. Typical examples:

Advertising and social networks: campaigns in Meta Ads, Google Ads, TikTok Ads, LinkedIn, etc.
SaaS Tools:
- Email marketing platforms.
- CRM, automation, analytical tools.
- Design software, video editing, office suites.
Online infrastructure: hosting, domains, SSL certificates, payment gateways, platform commissions.
Professional services: agency, tax and labour advice, lawyers, consulting, web maintenance.

Here the Treasury is usually quite reasonable: if you see a clear connection with your digital business and it is well documented, it usually admits it.

4.2. Frequent conflict zones

Where more problems appear is in “mixed” or non-exclusive expenses:

Mobile phone and internet:
- You use it for everything: personal WhatsApp, Netflix, clients, networks…
- It is difficult to justify a 100% deduction. The usual thing is to apply a reasonable percentage affected by the activity and be consistent over time.
Computer and electronic devices:
- Same as the mobile: if they are partially affected, it is advisable to apply a prudent criterion (partial affectation and correct amortisation).
Habitual residence / home office:
- There are specific and quite restrictive rules; it is a point to review with a magnifying glass in each case.
- The Treasury allows you to deduct 30% of the housing expense, but only from the place where you are working because you do not use your entire home. That is, if we say you use a room that is 20%, you can actually deduct 6%. 20% X 30% = 6%
“Creatively” justified trips and diets:
- If you go to a networking event in Ibiza in the middle of August, the Treasury can see the networking… and also the holidays.
- It is advisable to be especially careful with these expenses.

The general philosophy is simple: if you wouldn’t believe it as an inspector, it’s likely that the inspector won’t believe it either.

5. Which legal form to choose for your digital business

5.1. Start as a freelancer (as a auton0mo)

It makes sense if:

You are in the initial phase, with incomes still modest or variable.
You have not yet fully validated your business model.
Your level of risk (responsibility, debts, stock, etc.) is relatively low.

Advantages:

Simpler procedures.
Lower constitution and maintenance costs.
Flexibility to pivot.

Fundamental inconvenience: you respond with your personal assets.

5.2. When to consider a company (SL)

It is usually a good idea to value an S.L. when:

Your benefits begin to be relevant and stable.
You have partners, team or strong commitments with third parties.
You are looking for a more corporate image in front of large clients.
You want to better separate your personal heritage from the business one.

The choice is not only fiscal (Corporate Tax rate vs Personal Income Tax), but also strategic and patrimonial protection. In digital businesses with scalability (subscriptions, SaaS, ecommerce with own brand, etc.) the SL usually arrives sooner or later.

6. Fiscal Checklist 2025 for digital businesses and network sales

To land all of the above, here is a quick checklist:

Before starting to sell

Define what you are going to sell (service, physical product, infoproduct…) and to whom.
Choose legal form: start as a self-employed person or directly as a company.
Registration in the Treasury: model 036/037 with the correct IAE heading.
Social Security Registration (RETA) if applicable.
Choose and configure your billing software, already thinking about Verifactu requirements.

Every month / quarter

Issue invoices with consistent numbering and complete data.

Record income and expenses with supporting documentation.

Review platform charges (PayPal, Stripe, Amazon, Etsy, etc.) and reconcile them.

Prepare and submit corresponding quarterly models (303, 130/131, etc.).

Once a year

Submit annual summaries (390, 347, others if there is an obligation).

Review your structure (does it still make sense to be autonomous or are you already for SL?).

Prepare the Income Tax Return: remember that if you were registered in 2024, in 2025 you must present yes or yes.

At Asesoria Orihuela Costa we help you with all these procedures.

7. When does it make sense to have specialised advice in digital business?

There are many digital businesses managed “by hand” with Excel sheets and YouTube videos. It works… until it stops working.

It makes sense to rely on specialised advice when:

You sell on several channels at the same time (own website, marketplaces, networks, affiliation …).
You have customers in different countries (EU and outside the EU), with international VAT problems. At Asesoria Orihuela Costa we are experts in the single VAT window (OSS).
You receive notices from the Treasury about digital platforms and you don’t know how to treat them.
You are growing and you doubt whether to continue as a freelancer or create a society.
You want to sleep well better knowing that your billing system and your models are prepared for Verifactu and the electronic invoice.

In our case, as a counselling, we work precisely on that intersection:

Spanish taxation + digital business + online and network sales, with clients throughout Spain who work 100% online or in hybrid models.

8. Quick FAQs about taxation 2025 and digital business

Do I have to be self-employed if I only sell from time to time on Instagram or Wallapop?

It depends on the habituality and volume:

If they are punctual sales, clearly of used things and without profit, it will usually not be necessary.
If you are buying and reselling, generating recurring profit or using the platform as a business channel, the Treasury can require registration in activity and RETA.

What happens if the Treasury sends me a notice for sales on digital platforms?

It is not automatically a sanction, but it should not be ignored:

Treasury already receives data from the platforms (number of operations, amounts, etc.).
You must check whether or not you have had a capital gain and/or if your activity is already of an economic nature.

If you have fallen short in declaring, it is better to regularise voluntarily before the Administration does so.

What exactly is Verifactu and how does it affect my digital business?

Verifactu is the technical and regulatory framework of the billing systems regulated by Royal Decree 1007/2023:

It requires the billing software to meet very specific requirements (billing registration, inviolability, traceability, etc.).
The implementation is staggered, but if you have a serious digital business, it is convenient that the program you use is already prepared.