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An international footwear trading company has requested a ruling on whether a giveaway designed to promote its products among registered website users constitutes a taxable event for Gambling Activities Tax. The Directorate General for Taxes (DGT) has ruled that the activity is subject to the tax if organised in Spain, regardless of the participants' place of residence.
Companies organising promotional draws or giveaways within Spanish territory must assess their tax liability under Gambling Activities Tax, even if the target audience is international.
The tax team reviews your specific situation.
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