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V1780-19 11 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Sale of gold from dental work classified as business income rather than capital gains

A retired doctor enquired whether the sale of gold recovered from her former patients' dental work constituted a capital gain or business income. The DGT ruled that, as these proceeds are obtained as a consequence of providing services within her professional activity, the income must be declared as income from economic activities.

The question raised

Acquisition value of said gold.

The DGT's ruling

Income from the sale of gold pieces obtained in the course of a professional activity constitutes returns from economic activities, as they are generated as a consequence of the provision of a service. Since the invoice amount was already reduced at the time, the cost of the pieces cannot be deducted again. Only the cost incurred for the smelting of said pieces to convert them into gold shall be deductible.

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