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V1969-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Sale of a lottery licence without additional elements is subject to VAT

The applicant asks whether the purchase of a lottery and betting licence is subject to VAT. The DGT rules that if the transaction consists solely of the assignment of the commercial contract, without a set of elements forming an autonomous economic unit, the sale is subject to tax.

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2018-07-02PublishedPublished 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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