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V3271-20 ·4 November 2020 ·consulta-vinculante Medium impact
Tax

Organising a raffle requires a specific IAE heading and may create separate VAT sectors

A catering professional has enquired about organising a raffle for movable goods. The DGT clarifies the applicable IAE heading, the VAT exemption on the sale of tickets, and the inability to deduct VAT on prizes if separate sectors are established.

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2020-11-04PublishedPublished 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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