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V2852-14 ·21 October 2014 ·consulta-vinculante Medium impact
Tax

Lottery pool formation must be taxed under IAE group 999, not 845

A company sought clarification on whether its activity of forming lottery pools via telephone calls fell under group 845. The DGT ruled that it does not fit this category and must instead be registered under group 999, which covers activities not elsewhere classified.

In 6 key points

How it affects those involved

Companies providing lottery pool formation services must ensure they are correctly registered under the appropriate IAE code to avoid tax misclassification.

Lifecycle

2014-10-21PublishedPublished 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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