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A real estate developer has requested a ruling on the tax classification of payments made to former clients for their referral activities. The Directorate General for Taxes (DGT) has determined that, provided there is no employment or professional relationship, these amounts constitute capital gains for Personal Income Tax (IRPF) and are deductible expenses for Corporate Tax, subject to certain conditions.
Cuestión planteada 1º) Cuál sería la calificación a efectos del Impuesto sobre la Renta de las Personas Físicas de las percepciones dinerarias que en su caso se entreguen a los antiguos clientes.
Las cantidades entregadas a antiguos clientes para retribuir la captación de nuevos clientes, sin relación laboral ni profesional, califican como ganancia patrimonial en el IRPF. No procede retención ni ingreso a cuenta por no estar incluidas en el artículo 75 del Reglamento del IRPF. En el Impuesto sobre Sociedades, estos pagos son deducibles siempre que cumplan con la inscripción contable, imputación por devengo, correlación con ingresos y justificación documental de la realidad de la operación.
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