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A professional has requested a ruling on the taxation of awarding a television as a prize in a free giveaway. The DGT has determined that the transaction constitutes self-consumption not subject to VAT, provided there was no prior right to deduction, and that the prize constitutes a capital gain for Income Tax (IRPF) purposes.
Cuestión planteada Obligaciones tributarias del consultante por el Impuesto sobre el Valor Añadido y por el Impuesto sobre la Renta de las Personas Físicas.
En el IVA, la entrega gratuita de un bien del patrimonio empresarial se considera autoconsumo, pero estará no sujeta si no se pudo deducir el impuesto en su adquisición. En el IRPF, el premio constituye una ganancia patrimonial para el beneficiario. Si el pagador es obligado a retener, deberá efectuar el ingreso a cuenta si la base de retención supera los 300 euros, calculando la cuantía sobre el valor de adquisición incrementado en un 20 por ciento.
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