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V0696-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Compensation for product testing treated as capital gains if not part of professional activity

A taxpayer inquired about the tax treatment of products received for testing and reviewing on a marketplace. The DGT ruled that if the participation is circumstantial and non-professional, the products are considered benefits in kind and their value constitutes a capital gain.

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2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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