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A body asks about the tax treatment of a payment made to mutualists for facilitating new memberships. Hacienda rules that, as a mere introduction without commission agent activity, the incentive is a capital gain for personal income tax and examines its deductibility under corporate tax.
Cuestión planteada
En el IRPF, el incentivo no es rendimiento de actividad económica ni profesional, ya que el mutualista no realiza una labor de comisionista, sino un simple acto de presentación. Por tanto, debe tributar como ganancia patrimonial según el artículo 33.1 de la Ley del IRPF. En el Impuesto sobre Sociedades, el gasto podría ser deducible si se destina a promocionar la venta de bienes o servicios, siempre que cumpla los requisitos de inscripción contable, devengo y justificación documental.
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