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The taxpayer inquires about the taxation of book financing through reward-based crowdfunding. The DGT indicates that the amount by which the contribution exceeds the value of the book constitutes a special gift (IHT), while the portion equivalent to the value of the good is income from economic activity (PIT).
Question posed: Corresponding taxation for the taxpayer.
If the contributions exceed the value of the goods delivered, the excess constitutes a special gift subject to Inheritance and Gift Tax. The portion matching the market value of the goods delivered is considered income from economic activity for PIT purposes. The net yield shall be determined by the income obtained minus deductible expenses under the direct estimation method.
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