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A user inquired about the tax treatment of free products received through the Amazon Vine programme in exchange for reviews. The Directorate General for Taxes (DGT) ruled that, as this does not constitute a professional or employment activity, these products are classified as capital gains.
Cuestión planteada Tributación en el IRPF.
Si la participación en encuestas o reseñas es circunstancial y no deriva de una relación laboral o ejercicio profesional, la compensación recibida califica como ganancia patrimonial según el artículo 33.1 de la Ley del IRPF. En este caso, los productos se consideran rentas en especie valorables. Estas ganancias deben integrarse en la base imponible general del impuesto.
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