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A taxpayer has enquired about the taxation of payments received from a bank for referring contacts through a referral programme. The DGT has determined that these payments are not subject to Business Tax (IAE) or VAT, and for Personal Income Tax (IRPF) purposes, they are classified as capital gains.
Cuestión planteada Tributación en IAE, IVA e IRPF.
La actividad no está sujeta al IAE porque no supone la ordenación de medios de producción o recursos humanos. No está sujeta al IVA al no existir una actividad empresarial o profesional por parte del interesado. En el IRPF, no son rendimientos de actividades profesionales ni del capital, sino ganancias patrimoniales que deben integrarse en la base imponible general.
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