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V0696-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Compensation for product testing treated as capital gains if not part of professional activity

A taxpayer inquired about the tax treatment of products received for testing and reviewing on a marketplace. The DGT ruled that if the participation is circumstantial and non-professional, the products are considered benefits in kind and their value constitutes a capital gain.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

If the collaboration is circumstantial and does not derive from an employment relationship or from the professional or business exercise of an activity, the compensation received is classified as a capital gain pursuant to Article 33.1 of Law 35/2006. Products received for review are considered income in kind assessable under Articles 42.1, 43 and 34 of the same law.

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