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V3657-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Compensations for the transfer of personal data are considered capital gains without withholding

A query is made regarding the taxation of remuneration paid to collaborators for the transfer of their personal data. The DGT determines that, if no employment or professional relationship exists, these compensations are capital gains.

In 6 key points

Lifecycle

2020-12-29PublishedPublished 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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