The DGT clarifies the taxation of products received through Amazon Vine
Taxation of products received through reviews
The Directorate General of Taxes, through Binding Ruling V1285-25 of July 10, 2025, has clarified the tax treatment applicable to goods received free of charge by users of the Amazon Vine program, as well as their subsequent sale. This ruling addresses taxation from three perspectives: Economic Activities Tax (IAE), Value Added Tax (VAT), and Personal Income Tax (IRPF).
The analysis distinguishes between the free receipt of products as in-kind compensation for the provision of a service —the preparation of reviews— and the subsequent sale of those goods by users, which may constitute an economic activity subject to taxation.
IAE: Economic activity or occasional participation
The DGT (Spanish Directorate General of Taxes) has determined that the activity of testing and reviewing products is not subject to the IAE (Economic Activities Tax), as it does not involve the independent organization of means of production or human resources for economic purposes. However, the sale of the received products is considered subject to the IAE when the user acts in an organized manner and with the intention of intervening in the market.
The applicable classification in the IAE Tariffs corresponds to Group 656 (“Retail trade of used goods”), unless the nature of the products sold requires them to be classified under another specific heading, as is the case with electronic or computer equipment. If the sale is wholesale, the classification will be adjusted to the corresponding sectoral heading.
VAT: liability and valuation of transactions
The Spanish Tax Agency (DGT) considers that the sale of received goods is subject to VAT if the participant acts as a businessperson or professional, even on an occasional basis, in accordance with Article 5 of Law 37/1992 (VAT Law). Furthermore, the receipt of goods may be considered a barter—the provision of services in exchange for goods—in which case a taxable transaction also occurs.
The taxable base will be the market value of the goods delivered in exchange for the service provided (Article 79 of the VAT Law). The deduction of input VAT is only applicable if the goods are used for taxable transactions and not exempt ones.
Personal Income Tax: Valuation of goods received and subsequent sale
From an income tax perspective, the goods received by Amazon Vine users are classified as capital gains in kind, in accordance with Articles 42.1 and 43 of Law 35/2006 (LIRPF), and must be valued at market price. These gains are included in the general taxable income (Articles 45 and 48 LIRPF).
In the event of a sale, the treatment varies:
If the user acts as a private individual, the operation generates a capital gain or loss.
If the sale is made within the framework of a business or professional activity, the income is classified as income from economic activity.
The DGT also clarifies that capital loss is not allowed when the asset has depreciated due to normal use, according to article 33.5.b) LIRPF.
Conclusion
Ruling V1285-25 is a key reference for defining the tax obligations of users participating in review programs with in-kind compensation. Specifically, it establishes the criteria for determining when occasional participation becomes an economic activity, directly impacting tax liability for the Economic Activities Tax (IAE), VAT, and Personal Income Tax (IRPF).