Skip to content
V1499-22 ·22 June 2022 ·consulta-vinculante Medium impact
Tax

Taxation applies only to commissions received for managing lottery prize payments, not the total amount

A company sought clarification on whether it should be taxed on the total funds from lottery prizes received for distribution to users and issuers. The DGT ruled that, as it acts on behalf of others, it should only recognise the commission received for the service as income.

In 6 key points

Lifecycle

2022-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact