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V2459-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Sale of concert tickets by a private individual generates capital gain incorporated in savings tax base

A Spanish resident who bought concert tickets for London and cannot attend sells them via an American platform, realizing a capital gain. The DGT classifies the operation as a capital gain under Article 33 of the IRPF Law, as it occurs in a private capacity and not as part of an economic activity. The gain is calculated as the difference between the transmission value and the acquisition value (plus related costs) and is incorporated into the savings tax base. Under the OECD Model Convention (Article 13.5), Spain has exclusive taxing rights as the resident state of the taxpayer.

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2024-12-05PublishedPublished 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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