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The consultant enquires about the tax treatment of donating a lottery administration licence from their mother. The DGT states that the transaction is subject to Inheritance and Gifts Tax and may qualify for a 95% reduction in the taxable base if legal requirements are met.
Cuestión planteada Tributación de la operación.
La transmisión gratuita de la licencia de una administración de loterías está sujeta al Impuesto sobre Sucesiones y Donaciones. Podrá aplicarse la reducción del 95% del artículo 20.6 de la LISD si concurren los requisitos de parentesco, edad o incapacidad del donante, el cese en funciones de dirección y el mantenimiento del valor por el donatario. Además, es necesario que la actividad sea exenta en el Impuesto sobre el Patrimonio por ser la principal fuente de renta del sujeto pasivo.
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