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A startup has requested clarification on whether monetary rewards paid to users for referring candidates or sharing job offers are subject to VAT and Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that VAT liability depends on whether the user is acting as a business or professional, and that such rewards constitute capital gains not subject to income tax withholding.
Cuestión planteada Sujeción de la recompensas al IVA y a retención a cuenta del IRPF.
La sujeción al IVA depende de si la persona física actúa como empresario o profesional mediante la ordenación de medios de producción para intervenir en el mercado, aunque sea de forma ocasional. Si la operación es puntual, aislada y sin intención de continuidad, no hay sujeción al IVA. En cuanto al IRPF, las recompensas no son rendimientos de actividades profesionales por no realizar una labor de comisionista, sino ganancias patrimoniales no sujetas a retención.
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