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A self-employed IT professional inquired whether income from open-source software donations is subject to Personal Income Tax (IRPF) or VAT. The Directorate General for Taxes (DGT) ruled that, in the absence of consideration, these are lucrative acts subject to Inheritance and Gift Tax.
Cuestión planteada Cómo registrar estos posibles donativos en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
Las cantidades recibidas sin contraprestación obligatoria son negocios jurídicos de carácter lucrativo sujetos al Impuesto sobre Sucesiones y Donaciones. El sujeto pasivo es la persona física que recibe las cantidades. Si existe contraprestación, la operación deja de ser lucrativa y tributará según su naturaleza (IVA o ITP/AJD). Las donaciones remuneratorias tributan por su importe total, o solo por la diferencia si existen prestaciones recíprocas.
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