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A company has requested clarification on the taxation of cash payments made to users who watch advertising videos on its platform. The Directorate General for Taxes (DGT) has determined that if the participation is circumstantial and is neither employment nor professional income, it should be classified as capital gains.
Cuestión planteada Tributación en el IRPF de las retribuciones satisfechas a los usuarios, colaboradores. Retenciones.
Si la colaboración es un hecho circunstancial basado únicamente en la condición de participante y no deriva de una relación laboral ni del ejercicio de una actividad profesional o empresarial, la compensación califica como ganancia patrimonial según el artículo 33.1 de la Ley 35/2006. Al ser una ganancia patrimonial, no procede realizar retención de IRPF por no estar recogida en el artículo 75 del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
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