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A taxpayer has requested information regarding the taxation and obligations of a sole trader organising web-based betting championships. The DGT has determined that the trader must register with the Census of Entrepreneurs, that the activity is classified under heading 982.5 of the IAE, and that the services are subject to VAT.
This ruling clarifies the tax status and registration requirements for online betting operators, confirming their classification as economic activities subject to VAT.
The tax team reviews your specific situation.
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