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V3065-17 ·23 November 2017 ·consulta-vinculante Medium impact
Tax

Compensation for product reviews is classified as capital gains for Income Tax purposes

A taxpayer inquired about the taxation of amounts received for reviewing products purchased on a website. The DGT ruled that, provided there is no employment relationship or professional activity involved, these amounts are considered capital gains.

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2017-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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