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V1450-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · empresario o profesional

Amazon Vine product sales may be subject to VAT if commercial intent exists

A person receiving free products for reviewing on Amazon Vine asks how to tax sales of these items. The DGT states that if there is intent to participate in the market, sales are subject to VAT and reviews constitute a barter transaction; if done privately, receiving products is considered a patrimonial gain.

The question raised

VAT and Personal Income Tax treatment of the sale of the products received.

The DGT's ruling

If there is an intention to intervene in the market through the organization of means of production, the applicant is considered an entrepreneur and must charge VAT at the general rate. Reviews are considered a barter of services for goods, allowing for the deduction of input VAT based on the acquisition value. For Personal Income Tax purposes, if the activity is occasional, the products received are capital gains in kind; if it is an economic activity, they are income from the activity.

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