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A company has requested clarification on the tax treatment of an activity designed to incentivise advertisement views through consumer prizes. The DGT has determined the relevant IAE heading, the deductibility for Corporate Tax purposes, the non-applicability of VAT, and the absence of an obligation to withhold IRPF.
Cuestión planteada Epígrafe de las tarifas del Impuesto sobre Actividades Económicas en que encuadraría dicha actividad.
La actividad se clasifica en el grupo 844 del IAE (servicios de publicidad, relaciones públicas y similares). Los pagos a consumidores son deducibles en el Impuesto sobre Sociedades si cumplen los requisitos de inscripción, devengo, correlación y justificación. No hay sujeción al IVA porque no existe un vínculo directo de prestación de servicios entre la empresa y el consumidor. No existe obligación de practicar retención en el IRPF sobre los importes entregados a los consumidores finales.
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