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V0790-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

No new IAE registration required to sell lottery, but IAE quota must be increased

A food retailer wishes to sell ONCE lottery products and asks whether they must register under a different IAE heading. The DGT rules that a new registration is not required, but the current IAE quota must be increased. Furthermore, lottery activities will be taxed under the general VAT regime and as professional income for Income Tax (IRPF) purposes.

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2022-04-11PublishedPublished 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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