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V3347-19 ·5 December 2019 ·consulta-vinculante Medium impact
Tax

All amounts received by gaming organisations must be included in IAJ taxable base

A Malta-based entity asks how to calculate the IAJ taxable base, particularly which items are taxable. The DGT clarifies that all amounts received from gaming operations—both real money wagers and bonuses—must be included, and prizes (including bonuses) are deductible.

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2019-12-05PublishedPublished 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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