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A company has requested clarification on the tax treatment of €15 payments made to collaborators performing online tests. The DGT has ruled that if the participation is circumstantial rather than professional, the payment is treated as a capital gain and does not require tax withholding.
Cuestión planteada Tributación en el IRPF de las retribuciones satisfechas a los colaboradores. Qué datos de sus colaboradores debe disponer la sociedad, para el cumplimiento de sus obligaciones fiscales.
Si la colaboración es un hecho circunstancial, sin relación laboral ni ejercicio profesional, la compensación califica como ganancia patrimonial según el artículo 33.1 de la LIRPF. No procede realizar retención por no ser una renta sometida a ingreso a cuenta según el artículo 75 del Reglamento del IRPF. Al no ser los colaboradores empresarios o profesionales, no hay obligación de expedir factura ni de incluir estas operaciones en el modelo 347.
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