JUser: :_load: Unable to load user with ID: 162


Facebook SF Abogados Twitter SF Abogados Linkedin SF Abogados
ES | CA | EN | RUS |  中文
Facebook SF AbogadosTwitter SF AbogadosLinkedin SF Abogados


Thursday, 30 March 2017 08:30

Winners of a shared ticket must be identified when charging

To avoid taxing inheritance and gift taxes, the General Tax Department has determined that all persons sharing a tenth lottery must be identified at the time of collection.

The General Directorate of Taxes (DGT) has determined that all persons who share a tenth lottery must be identified at the time of collection to avoid that the money received is subject to tax on inheritance and gift taxes.

This is determined by binding resolution 0237-17, which insists that "if the consultant is not able to demonstrate that he had a participation in the ticket, it seems clear the animus donandi, otherwise it is not understood that the consultant has not been identified As winner of the prize from the first moment ". Not surprisingly, only increases in wealth obtained by natural persons when their acquisition is lucrative are subject to inheritance and gift tax, so that the lack of initial identification could generate doubts before the administration.


he DGT goes further and recalls that "there is no donation in cases where the delivery of goods or the provision of services has occurred without there being a desire to enrich the beneficiary, even if the recipient has not disbursed a price any".

In this sense, the binding consultation draws on the reiterated jurisprudence issued by the Supreme Court. Thus, it recalls that "it can not be considered an act as a donation, when it is the interest of the parties and not the liberality of one of them that determines it." It also states that "when the act is not gratuitous for the benefit of the grantee and is determined by the interest of both parties and not the liberality of one of them, lacks the indispensable requirements to be qualified as a donation." Another ruling of the high court that supports this idea states that "lacking the liberality, the contract does not have the necessary characters to constitute a donation".

Digital Newspaper Expansión