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V1746-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Lottery activities may require direct estimation taxation for both lotteries and books

A books and newspapers retailer who also sells lotteries seeks clarification on how to be taxed for VAT and IRPF if lottery income exceeds book income. The DGT rules that if the lottery activity ceases to be ancillary for IRPF purposes, both activities must be taxed under the direct estimation method.

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2020-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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