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A company has requested clarification on the tax treatment of an activity designed to incentivise advertisement views through consumer prizes. The DGT has determined the relevant IAE heading, the deductibility for Corporate Tax purposes, the non-applicability of VAT, and the absence of an obligation to withhold IRPF.
This ruling provides legal certainty regarding the classification of incentive-based marketing activities and clarifies the tax obligations for both the company and the recipients.
The tax team reviews your specific situation.
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