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Do you write reviews about products you buy or meals in restaurants, etc.? Have you received some form of compensation (monetary or in kind) for this? If so, you will be interested in finding out what the tax authorities’ stance is on this.

On November 23, 2017, the Directorate General of Taxation (“DGT”) answered a taxpayer’s request about the tax treatment in terms of personal income tax of the remuneration he or she received for writing reviews about products on a website.

In its answer, the DGT establishes that, to correctly classify earnings of this kind that a person receives, the relationship or activity that person has with the payer must be analyzed. Depending on this relationship, the remuneration received could be classified as at least three different types of income.

If the person has an employment relationship or it could be classified so for the purpose of personal income tax, the income received could be classified as employment earnings.

However, if the person writes the reviews as part of a professional or business activity using his or her own organization of personal and material means, the earnings could be classified as earnings from economic activities.

And, what happens if the remuneration does not come under any of these classifications? In that case, the remuneration would be classified as capital gains.

The classification of the remuneration in one or other category of income could mean that the final tax amount varies; therefore, remember to check the classification of your earnings.


Autores: Derek Lou y José Luis Gaudier (Digital Business Tax Group)

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