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An employee from a perfume shop inquired whether bonuses paid by a product supplier for sales made should be taxed as earnings from work or as business income. The DGT determines that they constitute earnings from work.
Question posed: Classification of the bonus received for purposes of taxation under Personal Income Tax: whether it constitutes income from employment or income from economic activities (professional).
The amounts received as sales bonuses constitute income from employment, as the requirements for income from economic activities are not met. These amounts arise from the provision of services remunerated under an employment relationship, within the scope of the employer's organization and direction, and as a consequence of an employment relationship.
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