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Linked in some way to the post I wrote a few days ago titled "Should I register as self-employed if I earn little income?" , I will deal in this article, in a more concrete way, with the fiscal or tax implications that we will encounter for facilitating, through google adsense , the publication of advertisements on our website - the so-called "Contextual advertising" - receiving this is a consideration from google, which will be greater or less depending on the number of times that internet users click (or click) on the banner or advertisement in question. Pay per click internet advertising model tax responsibilities under google adsense terms and conditions in section 6. Of the google adsense online terms of service, titled “taxes,” google states that it is responsible for all taxes (if any) associated with transactions between google and advertisers and that the one who provides the place on his website to place the ads of those advertisers will be responsible for all taxes associated with the services and that are different from the taxes based on google's net profits.
They also state that all payments that google makes to Italy Telegram Number Data anyone providing advertising space on its website include taxes. Adsense taxes legal obligations to be able to invoice with google adsense as I already commented on the occasion of the aforementioned post, should I register as self-employed if I earn little income? , it is necessary as a general rule to be able to invoice for a service (such as providing advertising space on a website) to meet the following requirements: register with the treasury through the census declaration register in the special regime for self-employed workers (reta) , when an economic activity is carried out on a regular, personal and direct basis, for profit. Therefore, if we work with adsense, the activity is being provided: normally: well, the ad is published twenty-four hours a day, seven days a week and greater returns will be obtained the more "Clicks" on the ad are obtained. Personal and direct: through our website, in which in accordance with the law – art. 10 of the law on information society services and electronic commerce.
Will appear duly identified in the so-called “legal notice” . For profit: an attempt is made to make money by publishing ads. Therefore, if I carry out an activity sporadically or on an unusual basis, I do not have the obligation to register as self-employed (although I do with the treasury), but to be clear, adsense advertising on a website could be considered an activity. Habitual, even if you have few clicks and receive remuneration very punctually or sporadically, because the consideration of habitual is not so much for the amount of the remuneration (although there are sentences that understand it as an indication of non-regularity of the activity when the returns from it are lower than the minimum interprofessional wage), but in the frequency of service provision. It's like I open a physiotherapy office and not even god enters into it, but I keep it open every day. I will not be able to tell the treasury that the activity is unusual because I only work when a patient comes in.
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發表於 2024-3-7 18:29:50