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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.
Cuestión planteada 1. A efectos del IRPF, ¿exista ganancia o pérdida patrimonial por la cesión de la concesión de la administración de loterías, para continuar con su explotación, de un cónyuge a otro estando estos casados en gananciales? Asimismo, ¿existe ganancia o pérdida patrimonial por el solar adquirido, afecto a la actividad, al producirse la cesión de la administración de loterías y de todo su inmovilizado de un cónyuge a otro?
La atribución de la titularidad de la administración de loterías al cónyuge implica la obtención de una ganancia patrimonial por la transmisión del fondo de comercio. No es aplicable el régimen especial de aportaciones de activos de la LIS por no tratarse de aportaciones a sociedades. Si los elementos son gananciales, el cambio de titularidad en la sociedad de gananciales no supone transmisión de bienes ni operación sujeta a IVA. Si son privativos, la cesión de la concesión está sujeta a IVA, pero la no sujeción por unidad económica no aplica si los elementos no constituyen una unidad autónoma.
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