Advice for YouTubers with several income sources
The service is designed for creators resident in Spain, professionals combining a channel with other activities and companies producing content. It also suits those starting to monetise who need to understand their obligations before organising invoicing.
The review distinguishes platform income, services provided to a brand and affiliate commissions. Each relationship may require different documentation and criteria.
What a YouTube tax adviser reviews
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AdSense for YouTube income
We review earnings reports and payment documents, the paying entity and their correspondence with the bank. Dashboard estimates and actual receipts may relate to different times; we agree how to document income and adjustments.
We also identify the monetisation categories shown in your settlements: advertising, YouTube Premium, channel memberships or features such as Super Chat. A button’s name is insufficient to determine how it should be recorded: we check the conditions and who is involved in each transaction.
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AdSense VAT: first, identify your customer
We do not assume every channel receives payments from the same Google company. Google’s help explains how to find the contracting entity in the AdSense terms. We check that information against the contract and settlements.
For B2B services supplied from mainland Spain or the Balearic Islands, the general rule places the service where the business customer receiving it is located; exceptions apply. If it is an intra-EU supply of services, we review ROI/VAT identification registration and Form 349, with the applicable filing frequency. Receiving payment from abroad does not mean an automatic exemption applies. See the AEAT rules on international services and intra-EU operators.
If your activity is established in the Canary Islands, Ceuta or Melilla, or special schemes are involved, we need to review how it fits before defining the service.
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Sponsorships and brand collaborations
We organise the process for contracts, invoices and receipts for your services. If a collaboration includes products, travel or other consideration, we request the documentation to review its treatment rather than considering only the money received.
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Production expenses and professional services
We review invoices for editing, filming, software, equipment and collaborators. Professional use and supporting evidence guide the review; buying something for a video does not automatically make its full cost deductible.
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Foreign payers and tax information
We identify international transactions and related tax documents. YouTube may request US tax information and apply withholding in certain cases. We review the supporting documents to coordinate their analysis with Spanish taxation and, where appropriate, additional specialist advice.
According to Google, Forms W-8BEN and W-8BEN-E generally apply, respectively, to individuals and entities outside the United States that are beneficial owners of the income. The appropriate form and any potential treaty benefit depend on the account holder’s circumstances. Submitting a form does not guarantee zero withholding. Source: AdSense tax help.
With valid information, YouTube withholding for creators outside the United States may apply to income generated by US users; if information is missing, different rules may apply depending on the account. Keep the approved information and supporting documents. Our engagement defines the review in Spain and any need for specialist support with US obligations. Source: YouTube tax requirements.
From channel income to organised accounts
| Source | Starting documentation | Work we agree |
|---|---|---|
| AdSense for YouTube | Earnings, payment and adjustment reports | Bank reconciliation and recording for the period |
| Sponsorships | Agreements, invoices and receipts | Review of invoicing and tax treatment |
| Affiliate programmes | Programme terms and settlements | Identification of the payer and commissions |
| Production | Invoices for equipment, services and collaborators | Classification and review of documented expenses |
Hypothetical example: AdSense and a Spanish brand. You receive a platform settlement and payment for an advertising integration. Before recording both receipts, we separate the Google contract from the service to the brand and check their recipients and supporting documents. Receiving both payments in the same bank account does not make them the same transaction.
Hypothetical example: a sponsorship partly paid in equipment. A brand gives you a camera and money in exchange for a video. We request the agreement and the valuation of the consideration; we then review the income and, separately, the professional use and treatment of the equipment. Recording the transfer alone is insufficient.
How we work with creators
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Map your income
we identify your channels, contracts, payers and tax residence.
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Review your starting position
we check registrations and available documentation, including previous periods if you request this.
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Set up the invoicing process
we agree which documents you provide and how to report new collaborations.
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Provide ongoing tax support
we prepare the obligations covered by the engagement and explain relevant issues for the period.
The documentation we need and the work you will receive
For the initial review, prepare information on your tax residence and registration status, AdSense terms, settlements, bank statements, brand contracts and expense invoices. If you are changing advisers, add filed forms and available records; you do not need to know every document’s name to explain your case.
The proposal specifies what the engagement includes: reviewing registrations, organising income and expense records, checking invoicing, and preparing and filing the applicable forms. Depending on whether you are self-employed or a company, personal income tax (IRPF) or corporate income tax obligations may apply, alongside VAT and the relevant information returns. We agree on outstanding documentation, the delivery schedule and which returns are included. Corrections for previous periods are assessed separately.
If you already earn income from other channels, we can review YouTube and TikTok together and connect the engagement with our accounting and tax advisory services.
How much YouTube tax and accounting advice costs
Fees depend on your structure, income sources, documentation and international operations. The proposal distinguishes the recurring service from reviews of previous financial years or exceptional consultations.
Video editing, representation in dealings with brands and channel management are separate activities from the tax service. If you need other support, we identify it when defining the engagement.