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V1161-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Income from reviews taxed as capital gains in IRPF

A consultant asks how to tax income from online reviews. The DGT states that since it is neither a professional nor a labour activity, the income is considered capital gains in kind.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

If the participation is circumstantial and does not derive from an employment relationship or the professional exercise of an activity, the compensation received is classified as a capital gain pursuant to Article 33.1 of Law 35/2006. In this case, the proceeds are considered assessable benefits in kind and are integrated into the general tax base as capital gains that do not derive from the transfer of assets.

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