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V3376-19 11 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento de la actividad económica

Tax treatment in Personal Income Tax for the donation of a Lottery Administration

The owner of a Lottery Administration has requested clarification on the tax treatment of donating their business to their children. The DGT clarifies that the donation of stock generates income from economic activity, while the donation of fixed assets results in a capital gain or loss.

The question raised

Tratamiento fiscal de dicha donación en el Impuesto sobre la Renta de las Personas Físicas.

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