Doctrine by topic · DGT Observatory

Income: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 51 rulings · 2014–2026

Current position

Compensations for participating in surveys or polls are classified as capital gains provided that the collaboration is a circumstantial event and does not derive from an employment or professional relationship. On the other hand, amounts received as additional guarantees for non-payment are considered deposits and do not constitute taxable income as they do not involve a change in net worth. Regarding the leasing of movable property, the 19% withholding tax is mandatory when the lessee is a legal entity or a professional.

The sequence does not show a doctrinal evolution on a single concept, but rather addresses various scenarios of income and capital gains. A thematic dispersion is observed that prevents identifying a change in criterion, moving from the classification of subsidies and credits to the nature of deposits and survey compensations.

Turning points

  1. V5306-26

    Establishes that compensations for surveys are capital gains if the collaboration is circumstantial and not professional.

  2. V1205-24

    Determines that additional guarantees for non-payment are deposits and not taxable income as there is no change in the value of the net worth.

Analysis based on 50 of 51 rulings with a stated position. Updated 20 September 2026.

Rulings on this topic

24
V5306-26 28 Jul 2026

Income from surveys classified as capital gains under certain conditions

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialencuestasrendimientoscolaboración circunstancialrelación laboral LIRPF — Ley 35/2006 del IRPF art. 33.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1133-25 27 Jun 2025

No retention obligation if acting as simple payment mediator

SG de Impuestos sobre la Renta de las Personas Físicas
simple mediación de pagoobligación de retenerpremios en metálicorendimientosingreso a cuenta RIRPF — RD 439/2007, Reglamento del IRPF art. 76
Affects CompanyExpat · Non-residentIndividual
V0692-25 15 Apr 2025

Payment of IIVTNU after property sale does not create a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesvalor de adquisiciónvalor de transmisióntransmisión onerosaiivtnu LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 34.1
Affects CompanyExpat · Non-residentIndividual
V0839-24 23 Apr 2024

Online gaming winnings are attributed to the spouse who directly earned them

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialessociedad de ganancialesindividualización de rentasjuegos de azarrendimientos LIRPF — Ley 35/2006 del IRPF art. 11.5LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0635-24 11 Apr 2024

Legal and solicitor fees for appealing a denied grant are not tax-deductible

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesgastos de consumorecurso contencioso-administrativorendimientospérdidas patrimoniales LIRPF — Ley 35/2006 del IRPF art. 33.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1805-22 29 Jul 2022

No obligation to state IRPF retention on invoices

SG de Impuestos sobre la Renta de las Personas Físicas
retencióningreso a cuentafacturarendimientosobligación de retener RIRPF — RD 439/2007, Reglamento del IRPF art. 74RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual
V2449-21 23 Sept 2021

Returns on venture capital fund units are not subject to VAT

SG de Impuestos sobre el Consumo
rendimientosfondo de capital riesgocontraprestaciónderechos económicossujeción al impuesto LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 11
Affects CompanyExpat · Non-residentIndividual
V0002-20 8 Jan 2020

Income from UN services is only exempt if official status is proven

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónfuncionariosueldos y emolumentosbase imponible generalorganismos especializados LIRPF — Ley 35/2006 del IRPF art. 48LIRPF — Ley 35/2006 del IRPF art. 63
Affects CompanyExpat · Non-residentIndividual

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