DGT: “Plan Amigo” Gratifications Not Subject to VAT, Considered Capital Gains for IRPF

• The DGT establishes that the gratuities from the “Plan Amigo” are not subject to VAT and are considered capital gains without withholding for IRPF
• The company is planning a promotional campaign to reward customers and non-customers who refer new clients to the company
• The DGT states that the recommenders will not be considered entrepreneurs or professionals for VAT purposes
• The recommendation operations will not be subject to VAT

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.