Taxation of products received for performing reviews in Personal Income Tax

The receipt of products or services as compensation for performing reviews or ratings of items is a common practice in the digital environment. However, the Dirección General de Tributos (DGT) has clarified the tax treatment that these compensations must receive in Personal Income Tax (IRPF).

What the DGT has ruled

The inquiry addresses the tax nature of goods received when the taxpayer's participation is circumstantial. The DGT establishes that, if the acquisition of these products does not derive from an employment relationship or the professional exercise of an economic activity, the compensation must be classified as a capital gain.

Under this criterion, the products received are considered taxable benefits-in-kind. In accordance with Article 33.1 of Law 35/2006, these incomes must be integrated into the general taxable base as capital gains that do not derive from the transfer of assets.

What this means for you

This criterion directly affects individuals who, on an occasional basis, receive articles, devices, or services in exchange for their opinion or review. If you are not a communications professional or a content creator with a registered economic activity, you should not declare this income as earnings from economic activities, but rather as capital gains.

It is fundamental to understand that, although the delivery of the product may seem like a commercial gesture, fiscally it represents an increase in your assets that must be valued and declared in your corresponding tax year.

What you should do

Upon receiving this type of compensation, it is necessary to consider the following points:

• Valuation of the good: Identify the market value of the product received to determine the amount of the benefit-in-kind.
• Nature of the activity: Determine whether performing reviews is a recurring and professional activity or if it is an isolated and circumstantial event.
• Tax integration: Ensure that the integration into the general taxable base is carried out correctly as a capital gain according to current regulations.

Since the tax classification depends on the recurrence and professionalism of the activity, it is recommended to assess each situation individually.