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A professional conducting market research has enquired whether payments made to survey respondents are deductible and if withholding tax must be applied. The DGT indicates that deductibility depends on the correlation with income and correct justification, whereas withholding tax depends on whether the respondent is acting as a private individual or a professional.
Question raised: Deductibility of gratifications for the determination of net income from activity and subjection to withholding tax on personal income tax.
Payments to respondents are deductible if their link to the generation of income, their correct temporal allocation, their accounting record, and their proper justification are proven. If the participant is an individual without a professional profile, the gratification is a capital gain without an obligation for withholding. If the participant is a professional, the payment is income from professional activity subject to withholding.
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