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A self-employed worker asks how additional income from participating in surveys and studies should be taxed. The DGT responds that income from occasional, non-labour or professional participation is considered capital gains.
Cuestión planteada Calificación de los ingresos provenientes de la participación en encuestas y estudios.
Las compensaciones por participar en encuestas o sondeos se califican como ganancias patrimoniales según el artículo 33.1 de la Ley del IRPF. Para ello, la colaboración debe ser un hecho circunstancial basado en la mera condición de encuestado. No debe derivar de una relación laboral ni del ejercicio profesional o empresarial de una actividad.
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