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A company has requested clarification on the taxation of cash payments made to users who watch advertising videos on its platform. The Directorate General for Taxes (DGT) has determined that if the participation is circumstantial and is neither employment nor professional income, it should be classified as capital gains.
This ruling clarifies the tax treatment for micro-payments made to users for digital engagement, distinguishing between professional activity and occasional participation.
The tax team reviews your specific situation.
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