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V0865-26 21 April 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · ganancia patrimonial

Capital gain arises in IRPF from transfer of lottery administration between spouses

A married taxpayer enquires whether transferring lottery administration and a plot to their spouse triggers capital gains in IRPF and its VAT treatment. Hacienda confirms that transfer of lottery administration constitutes a capital gain for the transferring party, but if the assets are jointly owned, the change of ownership does not trigger VAT.

The question raised

Question raised 1. For Personal Income Tax purposes, is there a capital gain or loss resulting from the assignment of the lottery administration concession, to continue its operation, from one spouse to another while being married under the community property regime? Likewise, is there a capital gain or loss regarding the plot of land acquired and used for the activity, upon the assignment of the lottery administration and all its fixed assets from one spouse to another?

The DGT's ruling

The attribution of ownership of the lottery administration to a spouse implies the realization of a capital gain from the transfer of the goodwill, as the administrative authorization is its essential component. Under the community property regime, the change of ownership of the activity does not constitute a transfer of assets nor an operation subject to VAT if the elements are community property. If the assets are separate property, the transfer of the concession is subject to VAT, and the transfer of the plot of land will depend on its use for the activity.

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