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The inquirer asks about the taxation of donations from website users, copyrights, and advertising. The DGT determines that donations that do not condition access to content are subject to ISD, copyrights to IRPF as income from employment (except in the case of economic activity), and advertising as economic activity.
Question posed: Taxation under the Inheritance and Gift Tax and the Personal Income Tax.
Amounts provided by website users without conditioning access to content constitute donations subject to ISD if there is an intent to make a gift. Copyrights are income from employment, unless they involve the organization of means of production or human resources. Income from advertising insertions on the website is income from economic activities.
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