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V0865-26 ·21 April 2026 ·consulta-vinculante Medium impact
Tax

Capital gain arises in IRPF from transfer of lottery administration between spouses

A married taxpayer enquires whether transferring lottery administration and a plot to their spouse triggers capital gains in IRPF and its VAT treatment. Hacienda confirms that transfer of lottery administration constitutes a capital gain for the transferring party, but if the assets are jointly owned, the change of ownership does not trigger VAT.

In 6 key points

How it affects those involved

The transfer of lottery administration between spouses triggers a capital gain in IRPF, unless the assets are jointly owned under a marital regime, in which case no VAT applies.

Lifecycle

2026-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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