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A query was made regarding the tax treatment of the transfer of a lottery agency under Personal Income Tax (IRPF). The DGT clarifies that gaming supplies do not constitute inventory for the owner, whereas fixed assets generate capital gains or losses.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la transmisión de una Administración de Loterías.
Los soportes de juegos de Loterías y Apuestas del Estado no son existencias del titular, pues actúa en nombre de la Sociedad Estatal. Si hubiera existencias propias, su venta integra el rendimiento de la actividad económica. El inmovilizado (material, intangible o inmobiliario) genera una ganancia o pérdida patrimonial por la diferencia entre el valor de transmisión y el valor contable. Dicho resultado se integra en la base imponible del ahorro.
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