Skip to content
V2390-19 ·11 September 2019 ·consulta-vinculante Medium impact
Tax

Payments for detecting computer errors are classified as income from economic activities

A taxpayer has enquired about the classification of payments received for identifying security flaws in European corporate websites. The Directorate General for Taxes (DGT) has ruled that these do not constitute employment income, but rather income from economic activities.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for bug bounty hunters and security researchers, shifting them from employment income to business income, which may affect social security contributions and tax regimes.

Lifecycle

2019-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact