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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.
Cuestión planteada Tributación en IVA e IRPF de la venta de los productos recibidos.
Si la persona tiene intención de intervenir en la producción o distribución de bienes, tendrá la condición de empresario o profesional, estando sujetas al IVA tanto las ventas como las reseñas (permuta). En este caso, se aplica el régimen general de IVA y se puede deducir el impuesto soportado en la adquisición. Si la actividad es circunstancial y no profesional, la recepción de productos se considera una ganancia patrimonial en especie. La posterior venta en ámbito particular generará una ganancia o pérdida patrimonial por la diferencia entre el valor de adquisición y el de transmisión.
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