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V1152-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Receiving free products for reviews is classified as capital gains for Income Tax purposes

A taxpayer inquired whether receiving product samples for reviews on Amazon Vine is subject to taxation. The Directorate General for Taxes (DGT) ruled that, as there is no employment relationship or professional activity involved, the products are considered capital gains.

The question raised

Taxation under Personal Income Tax.

The DGT's ruling

If the participation is circumstantial and does not derive from an employment relationship or professional practice, the compensation received (the products) is classified as a capital gain pursuant to Article 33.1 of the Personal Income Tax Law. These products must be valued as benefits in kind, and their inclusion in the taxable base shall be carried out as a capital gain not derived from the transfer of assets, within the general taxable base.

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