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V0721-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Products received for Amazon Vine reviews are taxed as capital gains for Income Tax under specific conditions

A taxpayer inquired about the taxation of products received free of charge through Amazon Vine for review purposes. The DGT has determined that, as this does not constitute a professional or employment activity, these products are classified as capital gains.

The question raised

Cuestión planteada "Tributación en el IRPF".

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