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V2434-24 ·3 December 2024 ·consulta-vinculante Medium impact
Tax

Payments to survey respondents are deductible if linked to income and properly justified

A professional conducting market research has enquired whether payments made to survey respondents are deductible and if withholding tax must be applied. The DGT indicates that deductibility depends on the correlation with income and correct justification, whereas withholding tax depends on whether the respondent is acting as a private individual or a professional.

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2024-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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