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V1587-24 1 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Products received through opinion programmes like Amazon Vine are taxed as capital gains for Income Tax purposes

A taxpayer has enquired about the tax treatment of free products received in exchange for writing reviews on Amazon Vine, and the potential sale of these items. The Directorate General for Taxes (DGT) has ruled that, as this does not constitute a professional or employment activity, the products are considered benefits in kind that generate capital gains.

The question raised

Cuestión planteada Tributación en el IRPF.

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