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A company has requested clarification on the taxation of payments made to users who transfer their personal data for statistical purposes. The Directorate General for Taxes (DGT) has ruled that, provided there is no employment or professional relationship, these payments are classified as capital gains.
Cuestión planteada Tributación en el IRPF de las retribuciones satisfechas a los usuarios, colaboradores. Retenciones.
Si la cesión de datos es circunstancial 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, ya que no está contemplada en el artículo 75 del Reglamento del IRPF.
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