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V0283-21 ·18 February 2021 ·consulta-vinculante Medium impact
Tax

Sale of tombola tickets exempt from VAT if it constitutes the taxable event for the raffle tax

A business owner has enquired whether the sale of tombola tickets at fairs, in exchange for prizes, is subject to VAT. The DGT has ruled that if the operation qualifies as a raffle and constitutes the taxable event for the tax on raffles, tombolas, betting and random combinations, it will be subject to but exempt from VAT.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for promotional activities involving tombolas, ensuring that they are correctly classified under the VAT exemption for raffle-related taxes.

Lifecycle

2021-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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