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A query is made regarding the taxation of remuneration paid to collaborators for the transfer of their personal data. The DGT determines that, if no employment or professional relationship exists, these compensations are capital gains.
Question posed: Taxation under the IRPF of the remuneration paid to users and collaborators. Obligation to apply withholdings or payments on account.
If the transfer of data is a circumstantial event and does not derive from an employment relationship or the exercise of a professional activity, the compensation qualifies as a capital gain pursuant to Article 33.1 of the LIRPF. As it is a capital gain, no withholding or payment on account is required, as it is not provided for in Article 75 of the RIRPF.
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