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An entity sought clarification on the tax treatment of 5 euro rewards given to users who refer others and to new users who register. The DGT has determined that these amounts constitute capital gains and are not subject to withholding tax.
This ruling clarifies that referral bonuses and registration rewards are classified as capital gains rather than income from economic activities or movable capital, affecting how these payments are reported and taxed.
The tax team reviews your specific situation.
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