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V0402-16 2 February 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · rifa ocasional

State-run occasional raffles are subject to administrative fees and gambling tax

A query was made regarding the tax regime applicable to an occasional state-run raffle. The DGT indicates that such raffles require prior authorisation and are subject to a management fee and gambling tax.

The question raised

Tax regime derived from the holding of an occasional raffle at the state level.

The DGT's ruling

To conduct an occasional state raffle, it is necessary to obtain authorization for occasional games. For tax purposes, applications and authorizations are subject to the administrative management fee for gaming of 100 euros. Likewise, the organization is subject to the tax on gaming activities with a tax rate of 20% on gross income.

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