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A real estate developer has requested a ruling on the tax classification of payments made to former clients for their referral activities. The Directorate General for Taxes (DGT) has determined that, provided there is no employment or professional relationship, these amounts constitute capital gains for Personal Income Tax (IRPF) and are deductible expenses for Corporate Tax, subject to certain conditions.
This ruling clarifies the tax treatment for referral schemes, distinguishing between professional services and capital gains, which affects how companies account for referral fees and how individuals report them.
The tax team reviews your specific situation.
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