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V1587-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

Products received through opinion programmes like Amazon Vine are taxed as capital gains for Income Tax purposes

A taxpayer has enquired about the tax treatment of free products received in exchange for writing reviews on Amazon Vine, and the potential sale of these items. The Directorate General for Taxes (DGT) has ruled that, as this does not constitute a professional or employment activity, the products are considered benefits in kind that generate capital gains.

In 6 key points

How it affects those involved

Taxpayers participating in product review schemes must declare the value of received goods as income in kind and report any subsequent sale as a capital gain.

Lifecycle

2024-07-01PublishedPublished 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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