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A consultant received their share of a lottery prize from another winner who held the full ticket. The DGT notes that for a transaction to be considered a donation, there must be an intention of liberality; however, if participation in the ticket is proven, it does not constitute a donation.
Cuestión planteada Posibilidad de tributación como donación de la cantidad percibida desde la cuenta de otro de los agraciados con el que compartía billete de lotería.
Para que exista donación debe haber empobrecimiento del donante, enriquecimiento del donatario y ánimo de liberalidad (animus donandi). Si la entrega de dinero responde al interés de ambas partes por la participación compartida y no a la voluntad de enriquecer al otro, no hay donación. Corresponde a la oficina gestora determinar si concurre el animus donandi según las circunstancias y pruebas aportadas.
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