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MEDIUM
FISCAL

Income from reviews taxed as capital gains in IRPF

V1161-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1161-25
Published
1 Jul 2025

Summary

A consultant asks how to tax income from online reviews. The DGT states that since it is neither a professional nor a labour activity, the income is considered capital gains in kind.

In 6 key points

Lifecycle

2025-07-01PublishedPublished 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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