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A taxpayer inquired whether the donation of sports betting profits made by a friend should be taxed as employment income. The DGT ruled that the transaction is subject to Inheritance and Gift Tax rather than Personal Income Tax (IRPF).
Cuestión planteada ¿Cómo debe tributar? ¿En algún caso podría ser considerado rendimiento del trabajo?
La donación de dinero procedente de beneficios por apuestas deportivas está sujeta al Impuesto sobre Sucesiones y Donaciones según el artículo 3.1.b) de la LISD. No puede calificarse como rendimiento del trabajo porque no es una contraprestación de trabajo, sino un acto de liberalidad que se ajusta al concepto de donación. Al estar sujeta al Impuesto sobre Sucesiones y Donaciones, no está sujeta al IRPF según el artículo 6.4 de la Ley 35/2006.
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