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An online betting company asks whether prize payments to players should be deducted from turnover or recorded as an expense. The DGT states that, under accounting rules, prizes are not part of turnover but are necessary operating expenses of the business.
Cuestión planteada 1. Si desde el punto de vista fiscal resulta admitido el criterio de registro contable de los precios pagados a los jugadores conforme a la normativa contable referenciada en los antecedentes expuestos, de forma que a efectos del cómputo INCN dicha cuantía no se incluya como menos venta sino como gasto de explotación.
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