MEDIUM
FISCAL Gift of lottery administration licence may qualify for 95% ISD reduction
Technical details
Summary
The consultant enquires about the tax treatment of donating a lottery administration licence from their mother. The DGT states that the transaction is subject to Inheritance and Gifts Tax and may qualify for a 95% reduction in the taxable base if legal requirements are met.
In 6 key points
Lifecycle
2025-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.