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V0055-20 ·14 January 2020 ·consulta-vinculante Medium impact
Tax

Reward-based crowdfunding may be subject to IHT and PIT depending on the difference between the contribution and the consideration

The taxpayer inquires about the taxation of book financing through reward-based crowdfunding. The DGT indicates that the amount by which the contribution exceeds the value of the book constitutes a special gift (IHT), while the portion equivalent to the value of the good is income from economic activity (PIT).

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2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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