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An entity marketing lotteries via a web platform has requested clarification on whether managing prize payments to winners constitutes a service subject to VAT. The DGT has ruled that the activity is not subject to the tax because the entity receives no remuneration for such management.
This ruling clarifies that administrative tasks performed without a fee do not trigger VAT liability, preventing unnecessary tax burdens on non-remunerated activities.
The tax team reviews your specific situation.
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