Selling ebooks, templates or courses on Payhip? Learn about autónomo registration, income and fees, VAT responsibilities and tax returns in Spain.
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Do you sell ebooks, Notion templates, design resources or recorded courses through Payhip? If you are a Spanish tax resident running your own online business, you need to record these sales as business income. Being paid through Stripe or PayPal, or charging in US dollars, does not remove your reporting obligations: under Spain’s ordinary personal income tax regime, known as IRPF, income is considered regardless of where it is earned. See the AEAT guidance.
Payhip handles VAT on digital sales to customers in the EU and UK by default. You still need to record your business income and meet your own IRPF obligations in Spain. Here is how those responsibilities fit together.
Do you need to register as an autónomo to sell on Payhip
If you sell digital products independently and on a regular basis, you generally need to register your business activity before you start:
With Spain’s tax authority, Hacienda — submit Modelo 036 and declare the relevant business activity. AEAT requires you to register for tax purposes before starting that activity.
With Seguridad Social — register under RETA, Spain’s social security scheme for self-employed workers, if you carry out the activity personally and regularly. Under Seguridad Social’s rules, this obligation is not determined solely by how much you earn.
Low turnover alone does not exempt you from registration. If you are already registered as an autónomo, check whether your declared activity covers your digital products and whether your registration details need updating. Reglapp can help you register as an autónomo in Spain, with support from a gestor who handles Spanish tax and administrative matters.
How to record Payhip income and fees
FAQ
Do I need to record the income if I only earned €100 this month?
Yes, if it is revenue from your business activity. A small amount does not, by itself, remove the need to record it. Whether you must register as an autónomo is a separate question that depends on the nature of your activity.
Do I need to declare sales if the money stays in PayPal?
Keeping the money in a payment account does not remove your reporting obligations. The period in which you recognise income depends on the applicable rules, not simply on when you withdraw it to your bank account.
Do I still need to account for IRPF if Payhip has collected VAT?
VAT collection does not exempt you from IRPF. They are different taxes: under estimación directa, IRPF takes account of your business income and allowable expenses.
How Reglapp helps digital product sellers
Reglapp is a platform for autónomo registration, bookkeeping and tax management in Spain. We help you organise your income and expense records, identify the returns you need and submit your tax filings on your behalf.
The amount that reaches your bank account may differ from your sales revenue because fees, collected VAT and refunds may already have been deducted. Your records therefore need to show sales and the separate deductions.
Payhip’s monthly sales report lists platform fees, Stripe or PayPal fees and EU/UK VAT collected separately. Reconcile these figures with your invoices and payment processor reports.
Hypothetical example, excluding VAT, refunds and exchange rate differences. Your sales revenue is €1,000 and your documented fees total €80. Record €1,000 in revenue and €80 in expenses. Your profit before any other expenses is €920. Recording only the €920 payout would not show your revenue and fees separately.
Under the estimación directa method, the business income used to calculate IRPF is determined after deducting allowable expenses. These may include platform fees, business software subscriptions or a designer’s services, provided they meet the deductibility requirements: a connection to the business, supporting documentation, and correct recording and allocation to the relevant period.
Which currency to use and when to recognise income
Tax records must be kept in euros. For sales in another currency, retain the original amount, the transaction date and the details of the currency conversion.
The general rule is to recognise income on an accrual basis, regardless of the payment date. Different rules apply to taxpayers who qualify for and have validly elected the cash basis. This means you cannot determine the reporting quarter solely from the date you transfer money from Stripe or PayPal to your bank account.
Who handles VAT on digital products sold through Payhip
According to Payhip’s documentation, the platform calculates, collects and remits VAT on digital sales to customers in the EU and UK by default. Sellers can disable these settings and handle the tax themselves. VAT is known as IVA in Spain.
Before preparing your returns, check whether this feature is enabled, which transactions it covers and how much VAT Payhip actually collected. Keep customer VAT separate from your revenue and fees. The platform handling this tax does not automatically remove your own Spanish VAT obligations.
If you handle VAT yourself, the treatment depends on the customer’s location and status, the type of product and the applicable rules. A customer being abroad does not automatically make your sale zero-rated for VAT. Place-of-supply and reverse-charge rules — inversión del sujeto pasivo — may apply to certain services supplied to businesses abroad. These rules are not a blanket zero VAT rate for all international sales. See AEAT’s explanation.
The format of your product also matters. An automatically delivered download and lessons taught by an instructor can have different VAT treatment: AEAT sets out which supplies qualify as electronic services.
Which Spanish tax returns apply to Payhip income
The returns you need depend on your tax regime and transactions.
For an autónomo using estimación directa, the following forms are commonly relevant:
Certain transactions with businesses in other EU countries may require Modelo 349. If you handle VAT yourself on cross-border sales to EU consumers, also check whether the One Stop Shop scheme, or OSS, and Modelo 369 apply.
Which records to keep for your tax returns
Payhip reports showing sales, collected taxes, fees and refunds.
Sales invoices and documents supporting your business expenses.
Stripe or PayPal reports and bank statements to reconcile receipts.
Information about the customer’s location and tax status needed to apply VAT correctly.
These records help your gestor build a complete picture of your transactions and determine how to include the sales in your returns.
Your personal gestor reviews the details of your business, your documents stay in one client portal, and Reglapp AI is available for questions 24/7. When preparing your returns, you can discuss your Payhip sales, platform deductions and Stripe or PayPal transactions with your gestor.
Selling digital products and need help with Spanish taxes? Contact Reglapp for bookkeeping and ongoing autónomo support.
This article covers the general rules for Spanish tax residents under the ordinary IRPF regime. The VAT section concerns mainland Spain and the Balearic Islands. Rules may differ for companies, non-residents and special tax regimes.
