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A company inquired whether rewards (monetary or in-kind) given to users for reporting on properties are subject to VAT and Income Tax. The DGT ruled that this depends on whether the user acts as a businessperson or a professional; if so, the income is considered professional activity earnings.
Cuestión planteada Sujeción al IVA y a retención a cuenta del IRPF de las recompensas.
La sujeción al IVA depende de si la persona física actúa con intención de intervenir en el mercado mediante la ordenación de medios de producción, aunque sea de forma ocasional. Si se realiza de forma puntual, aislada y sin intención de continuidad, no hay sujeción al IVA. Respecto al IRPF, si el receptor no asume el riesgo y ventura de la operación, la recompensa se califica como rendimiento de actividad profesional, sujeto a retención.
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