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A query was raised regarding whether providing a gift card to a commercial agent without an employment relationship is subject to Personal Income Tax (IRPF) withholding. The Directorate General for Tax (DGT) ruled that this benefit constitutes professional income in kind and must be subject to withholding tax.
This ruling clarifies that non-salary benefits provided to independent commercial agents are taxable as professional income, requiring the payer to apply the appropriate withholding tax based on the market value of the benefit.
The tax team reviews your specific situation.
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