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A query was raised regarding whether taxing a lottery prize won at the end of the year violates the principle of economic capacity or equality between Autonomous Communities. The DGT ruled that the tax accrues on 31 December based on the assets owned on that date.
Cuestión planteada Tributación procedente en el Impuesto sobre el Patrimonio. Eventual vulneración del principio de capacidad económica, al gravarse una riqueza de la que sólo se ha disfrutado durante 25 días del año 2016 y del principio de igualdad con otras Comunidades Autónomas.
El impuesto se devenga el 31 de diciembre y afecta al patrimonio del que sea titular el sujeto pasivo en dicha fecha, independientemente de cuándo se haya ingresado el bien. Para saldos bancarios, se debe tomar el mayor entre el saldo a la fecha del devengo o el saldo medio del último trimestre. No se considera vulnerada la capacidad económica porque el importe refleja la capacidad a 31 de diciembre.
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