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V2463-16 ·6 June 2016 ·consulta-vinculante Medium impact
Tax

Marketing of online gaming cards may be considered an ancillary activity under objective estimation and VAT regimes

A query was raised regarding whether the sale of prepaid cards for online gaming in hospitality venues allows for the maintenance of the objective estimation and simplified VAT regimes. The DGT ruled that the marketing of these cards is considered an ancillary activity, provided that the income limits set out in the regulations are met.

In 6 key points

How it affects those involved

Businesses in the hospitality sector selling online gaming cards can retain their simplified tax regimes as long as they comply with specific turnover thresholds.

Lifecycle

2016-06-06PublishedPublished 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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