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A collector has requested a ruling regarding the taxation of the sale of a documentary and sound archive under their ownership. The DGT has determined that the transaction is not subject to VAT as it constitutes personal assets, and that the sale generates a capital gain or loss for Income Tax purposes.
Cuestión planteada Tributación en el IVA y en el IRPF de la venta.
La transmisión de un archivo sonoro y documental fruto de una afición coleccionista, no afecto a una actividad empresarial o profesional, no está sujeta al IVA. En el IRPF, la venta constituye una ganancia o pérdida patrimonial por la diferencia entre los valores de adquisición y de transmisión. Para los elementos adquiridos antes de 1994, se aplicarán las reducciones de la disposición transitoria novena de la Ley del IRPF. El contribuyente debe acreditar el valor y la fecha de adquisición mediante los medios de prueba admitidos en Derecho.
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