Spanish YouTubers Willyrex and Vegetta777 Appeal Tax Rulings in High Court

Spanish YouTubers Guillermo Díaz (Willyrex) and Samuel de Luque (Vegetta777) have filed an administrative appeal with Spain's National High Court against recent rulings by the Central Tax-Economic-Administrative Tribunal (TEAC). The decisions require them to pay taxes in Spain for the 2016 and 2017 fiscal years, despite their residency in Andorra at the time.

Their lawyers, Marc Urgell and Iñaki Picaza, argue that the TEAC rulings are "contrary to law and manifestly unjust." They highlight that Spain's State Tax Agency (AEAT) acknowledges the creators spent more days in Andorra than in Spain during those years. Their professional activities, including live streams, were conducted from studios in the Principat.

Hacienda maintains that the YouTubers' income and activities retain their "centre of interest" in Spain, obliging taxation there despite their physical presence elsewhere. The creators' lawyers counter that their work operates online, accessible worldwide, with production based in Andorra.

This case reignites debate over the taxation of digital creators who relocated from Spain to Andorra years ago to benefit from its lower tax regime. Though heard in Spanish courts, the outcome carries major implications for Andorra's residency and economic model.

A loss for Willyrex and Vegetta777 could prompt Hacienda to pursue similar claims against other high-profile Spanish residents in Andorra, beyond influencers. It might undermine the Principat's appeal to professionals without physical businesses in Spain, challenging the principle that residency alone shifts tax liability. The ruling could redefine fiscal boundaries for remote, digital work.