Skip to content
Back to index
V0547-18 26 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Sale of a lottery licence without other business elements is subject to VAT

An individual has enquired whether the acquisition of a State lottery and betting licence is subject to VAT. The DGT has ruled that if the transfer is limited to the mere assignment of the commercial contract, without a set of elements constituting an autonomous economic unit, the transaction is subject to the tax.

The question raised

Subjectivity to Value Added Tax regarding the sale of the aforementioned license to the applicant.

The DGT's ruling

The transfer of a set of elements forming an autonomous economic unit is not subject to VAT. However, the mere assignment of goods or rights is excluded from this non-subjectivity. If the operation is limited to the assignment of the commercial point-of-sale management contract, without being accompanied by an organizational structure of material and human factors that allows it to be considered an autonomous economic unit, the operation shall be subject to VAT.

Book your free first meeting