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A taxpayer has enquired about the taxation of payments received from a bank for referring contacts through a referral programme. The DGT has determined that these payments are not subject to Business Tax (IAE) or VAT, and for Personal Income Tax (IRPF) purposes, they are classified as capital gains.
This ruling clarifies that referral bonuses received by individuals do not constitute business activity, thereby exempting them from VAT and Business Tax, but requiring them to be reported as capital gains in the personal income tax return.
The tax team reviews your specific situation.
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