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V0011-22 ·4 January 2022 ·consulta-vinculante Medium impact
Tax

Sale of role-playing game cards generates capital gains or losses for Income Tax purposes

A taxpayer inquired about the taxation of selling role-playing game cards (Magic). The Directorate General of Taxes (DGT) ruled that, as this does not constitute an economic activity, the sale generates capital gains or losses.

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2022-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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