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A professional operating an online casino seeks clarification on the taxation of the sale of their web domain to a Canadian company with deferred payment. The DGT determines that the transaction is not subject to VAT due to the recipient's location and that any capital gain or loss for Income Tax purposes is integrated into the savings tax base.
Question posed: Taxation of the transfer under Personal Income Tax and Value Added Tax.
The transfer of a web domain is a provision of services subject to VAT, but it is not subject to VAT if the recipient is a business established in Canada. For Personal Income Tax purposes, the sale of this intangible asset generates capital gains or losses that are included in the savings tax base. The acquisition value shall be the book value reduced by deductible depreciation. The taxpayer may opt to attribute the gain proportionally according to the collections if the transaction is paid in installments.
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