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A company has requested clarification on the taxation of payments made to users who transfer their personal data for statistical purposes. The Directorate General for Taxes (DGT) has ruled that, provided there is no employment or professional relationship, these payments are classified as capital gains.
This ruling clarifies the tax treatment for companies acquiring data from individuals, establishing that such payments fall under capital gains rather than income from work or professional activities, provided specific criteria are met.
The tax team reviews your specific situation.
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