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A company has requested clarification on whether bonuses paid to individuals for introducing new clients (Refer-a-Friend schemes) are subject to VAT and Income Tax. The Directorate-General for Tax (DGT) has ruled that they are not subject to VAT due to the absence of professional activity, and for Income Tax purposes, they are treated as capital gains without withholding requirements.
Cuestión planteada Tributación en IVA e IRPF (retención) de las gratificaciones que se entreguen a los recomendadores.
En el IVA, las recomendaciones no están sujetas al impuesto porque los recomendadores actúan de forma puntual, aislada y sin intención de continuidad ni intervención en el mercado como empresarios o profesionales. En el IRPF, la labor no califica como actividad económica al limitarse a una simple comunicación de datos sin procurar la celebración del contrato. Por tanto, la gratificación constituye una ganancia patrimonial que no está sujeta a retención de IRPF.
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