Skip to content
Back to index
V2854-20 22 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · inmovilizado intangible

Transfer of a lottery licence generates capital gains or losses for Income Tax and is subject to VAT

An entrepreneur ceasing their activity has enquired about the tax treatment of the transfer of their lottery licence. The DGT has determined that the transaction generates a capital gain or loss for Income Tax purposes and that the transfer is subject to VAT, as it does not constitute an autonomous economic unit.

The question raised

Cuestión planteada 1.) Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas.

Email
Contact