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A company has requested clarification on whether bonuses paid to individuals for introducing new clients (Refer-a-Friend schemes) are subject to VAT and Income Tax. The Directorate-General for Tax (DGT) has ruled that they are not subject to VAT due to the absence of professional activity, and for Income Tax purposes, they are treated as capital gains without withholding requirements.
This ruling clarifies the tax treatment for referral schemes, confirming that such payments do not constitute professional services and therefore do not trigger VAT or standard professional income tax withholding.
The tax team reviews your specific situation.
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