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V3376-19 ·11 December 2019 ·consulta-vinculante Medium impact
Tax

Tax treatment in Personal Income Tax for the donation of a Lottery Administration

The owner of a Lottery Administration has requested clarification on the tax treatment of donating their business to their children. The DGT clarifies that the donation of stock generates income from economic activity, while the donation of fixed assets results in a capital gain or loss.

In 6 key points

Lifecycle

2019-12-11PublishedPublished 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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