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A taxpayer enquires about the tax treatment of contributing their lottery administration business to a new society and subsequently transferring shares to their sister. The DGT examines the classification of earnings for income tax purposes and VAT applicability of the contribution.
Question raised 1.) Tax treatment of said operation in Personal Income Tax and the classification of the income that the partners of the company would obtain.
In Personal Income Tax, the contribution of inventories generates income from economic activities, whereas fixed assets generate capital gains or losses. The classification of services provided by professional partners as income from economic activities requires that the activity be listed in the Second Section of the IAE and that the partner be under the special regime for self-employed workers. Regarding VAT, the transfer shall be not subject to tax if the set of contributed elements allows for the development of an autonomous economic activity.
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