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A company runs a hotel subscription and stay lottery after app download. The DGT rules that these prizes must be taxed as capital gains.
Cuestión planteada Tributación en el IRPF de los referidos premios.
Al estar vinculados al ámbito particular de los participantes, los premios se califican como ganancias patrimoniales según el artículo 33.1 de la Ley 35/2006. Estos premios están sujetos a retención o ingreso a cuenta según el artículo 75.2.c del Reglamento del Impuesto, salvo que se trate de juegos regulados por el Real Decreto-ley 16/1977 o la base de retención sea inferior a 300 euros. Si el premio es en especie, la base de retención se calcula incrementando en un 20 por ciento el valor de adquisición o coste para el pagador.
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