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An entity sought clarification on the tax treatment of 5 euro rewards given to users who refer others and to new users who register. The DGT has determined that these amounts constitute capital gains and are not subject to withholding tax.
Cuestión planteada Tributación de los premios en el IRPF de los usuarios registrados y nuevos. Obligación de practicar retención o ingreso a cuenta.
Los premios para el usuario 'invitador' no son rendimientos de actividades económicas al no existir una labor de comisionista. Para el usuario 'invitado', el premio no es un rendimiento del capital mobiliario por cesión de capitales propios, ya que no hay nexo causal entre el ingreso de fondos y el premio. Por tanto, ambos importes constituyen ganancias patrimoniales según el artículo 33.1 de la LIRPF. No existe obligación de practicar retención o ingreso a cuenta sobre estos importes.
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