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V0770-24 17 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Free products received for Amazon Vine reviews are taxable as capital gains

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.

The question raised

Taxation under Personal Income Tax.

The DGT's ruling

If participation in surveys or reviews is circumstantial and does not derive from an employment relationship or professional practice, the compensation received qualifies as a capital gain pursuant to Article 33.1 of the Personal Income Tax Law. In this case, the products are considered assessable benefits in kind. These gains must be included in the general taxable base of the tax.

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