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A query was raised regarding whether providing a gift card to a commercial agent without an employment relationship is subject to Personal Income Tax (IRPF) withholding. The Directorate General for Tax (DGT) ruled that this benefit constitutes professional income in kind and must be subject to withholding tax.
Cuestión planteada Sometimiento a retención o ingreso a cuenta del IRPF.
La entrega de una tarjeta regalo a un agente comercial, que actúa como intermediario independiente sin asumir el riesgo y ventura de las operaciones, supone un rendimiento de actividad profesional en especie. La cuantía del ingreso a cuenta se calculará aplicando el tipo de retención correspondiente al valor de mercado de la tarjeta. El tipo aplicable será del 15 por ciento, salvo que concurran las circunstancias de reducción por inicio de actividad o por derecho a deducción en la cuota.
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