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A Spanish resident who bought concert tickets for London and cannot attend sells them via an American platform, realizing a capital gain. The DGT classifies the operation as a capital gain under Article 33 of the IRPF Law, as it occurs in a private capacity and not as part of an economic activity. The gain is calculated as the difference between the transmission value and the acquisition value (plus related costs) and is incorporated into the savings tax base. Under the OECD Model Convention (Article 13.5), Spain has exclusive taxing rights as the resident state of the taxpayer.
Question posed: Tax treatment of the gain.
The sale of tickets by an individual who does not carry out an economic activity of ticket reselling generates a capital gain or loss pursuant to Article 33.1 of the LIRPF, calculated according to Articles 34 and 35 (transfer value minus acquisition value plus inherent expenses). As it constitutes a transfer of a patrimonial asset, the gain is integrated into the savings tax base (Arts. 46.b and 49 LIRPF). Pursuant to Article 13.5 of the MCOCDE, if a DTA is applicable, Spain, as the State of residence of the transferor, would have exclusive taxing rights; if no DTA exists and taxation also occurs abroad, a deduction for double taxation is applicable (Art. 80 LIRPF).
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