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V0687-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Products received in Amazon Vine must be valued at market value inclusive of VAT

A taxpayer asks whether products received free of cost in the Amazon Vine programme should be valued at public sale price inclusive of VAT. The DGT responds that these products constitute income in kind and must be valued at their normal market value, which includes VAT.

The question raised

Correction of said valuation for Personal Income Tax purposes.

The DGT's ruling

Products received through the Amazon Vine program are classified as benefits in kind and form part of the taxpayer's personal assets. Their valuation must be carried out in accordance with the normal market value, as provided for in Articles 34, 42.1, and 43.1 of the Personal Income Tax Law. This market value necessarily incorporates VAT.

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