For about a month, we have been aware in the office of a large number of requirements of the Tax Agency with a very specific common link: Finance asks declare rent, bets, donations and advertising by sending a certified letter, requesting the declaration of income to all those individuals who have knowledge, who have been recipients of revenue intermediated by websites of rentals, bets, donations, affiliate advertising, etc ...

A common denominator of these requirements is that they cover in their entirety any of the following exercises: 2011, 2012, 2013 2014 and also receive a few days of their prescription.

The most frequent admissions that are usually received through these platforms are usually those from leasing property for very short periods of time, occasionally and profits received from gambling and betting.

How should this income be declared?

rentals: Income obtained in Airbnb, rentalia, Booking Etc ...

Remember to declare as income from equity INMOBILIARIor annual statement of income and / or quarterly if the case of non-resident taxpayers for tax purposes in Spain. It is important to clarify that the expenses incurred to generate the leasing of those buildings are, in most cases, tax deductible.

betting: Income obtained in Bet365, WilliamHillEtc ...

We must also declare, but in this case as capital gainsUsually without retention. Be careful, though qualified as profits are integrated into the general tax base and therefore can reach taxed at top marginal rate of tax. Here, as a consolation, it should be noted that since the exercise of 2012 losses in the game / gambling profits to compensate eliminate them, but no more. Prior to 2012 they not compensate losses, hacienda accident that requires the 2011?

Donations: Revenues obtained by sharing software open source (Open source)

Special mention the so-called "donations" or "donations" that some Internet users receive from users who use certain content, tools or programs that offer free Internet own way to network. Well, those revenues are classified by hacienda as gifts subject to inheritance tax and whose taxable inheritance, as we know, it is the donee or who receives the income.

Advertising: Revenues from affiliate advertising.

The income obtained from the sale of advertising spaces on the website must be declared as atypical yields activity, provided that the purpose of the site is not in itself the sale of advertising, in which case it would be as typical returns of the business activity.


Conclusion: Revenues either via Paypal or any other method of payment, through internet platforms, they are quick, simple and easy, but we must always include them in the corresponding tax returns, because Hacienda traces them and knows them.


About the Author:

Lawyers Francisco Vinaches partner DiG Barcelona

Francisco J. Vinaches

DiG Lawyers

Linkedin