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Whether an award for reporting assets transferred to the State should be taxed as a donation, capital gain or patrimonial gain is queried. The DGT determines it should be classified as a patrimonial gain included in the general tax base.
Cuestión planteada Tributación del premio en el IRPF, y si alternativamente podría hacerse equivaler el premio a efectos fiscales a una donación o a un rendimiento del capital mobiliario de los previstos en el artículo 21.1.d) de la Ley del Impuesto.
El premio por denuncia constituye una obtención de renta que realiza el hecho imponible del IRPF. Al no estar exento, su calificación es de ganancia patrimonial según el artículo 33.1 de la Ley 35/2006. No puede considerarse donación ni rendimiento de capital mobiliario. La ganancia debe imputarse al periodo impositivo en que se produzca la alteración patrimonial, tras la venta de los bienes o resolución administrativa.
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