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A person asks how to tax a watch awarded after finding it on public roads. The DGT responds that the award constitutes a capital gain to be valued at market value.
Cuestión planteada Tributación en el IRPF, integración en la base imponible y el criterio de valoración aplicable, así como los medios adecuados para acreditar dicho valor.
La adjudicación de un bien hallado tras la falta de presentación de su dueño supone una variación en el valor del patrimonio que constituye una ganancia patrimonial. Al no ser una transmisión, la ganancia debe cuantificarse por el valor de mercado del objeto. La determinación de dicho valor es una cuestión de hecho que debe acreditarse mediante medios de prueba válidos.
What is published here, applied to a company or a specific case. The first meeting is free.
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