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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.
Question posed: Having the intention to sell some cards, the inquiry concerns their taxation under Personal Income Tax.
The sale of the cards generates capital gains or losses based on the difference between the acquisition and transfer values. These are integrated into the savings tax base. If losses were to arise from the normal use of durable consumer goods, they would not be computed as capital losses. The acquisition value and the date must be substantiated by means of evidence admitted in Law.
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