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V3320-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

Donations from website users and advertising income are subject to ISD and IRPF

The inquirer asks about the taxation of donations from website users, copyrights, and advertising. The DGT determines that donations that do not condition access to content are subject to ISD, copyrights to IRPF as income from employment (except in the case of economic activity), and advertising as economic activity.

In 6 key points

Lifecycle

2019-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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