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V1285-25 ·10 July 2025 ·consulta-vinculante Low impact
Tax

Receipt of Amazon Vine products exempt from IAE, but sale may be subject to VAT and IRPF

An Amazon Vine user inquires about the taxation of free products received for reviews and their subsequent sale. The DGT states that receiving products is not an economic activity subject to IAE, but selling them may be subject to VAT and IRPF depending on whether it is carried out as a professional or personal activity.

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2025-07-10PublishedPublished 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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