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A food retailer wishes to sell ONCE lottery products and asks whether they must register under a different IAE heading. The DGT rules that a new registration is not required, but the current IAE quota must be increased. Furthermore, lottery activities will be taxed under the general VAT regime and as professional income for Income Tax (IRPF) purposes.
Cuestión planteada 1ª Si tendría darse alta en algún otro epígrafe del IAE.
Para el IAE, los expendedores no oficiales en establecimientos cuya actividad principal no sea la recepción de apuestas pueden incrementar la cuota de su actividad principal en un 10% de la cuota del grupo 873 sin necesidad de un alta diferenciada. En el IVA, la distribución de lotería es una prestación de servicios que tributa por el régimen general, considerándose un sector diferenciado de la actividad de comercio minorista en recargo de equivalencia. En el IRPF, la comercialización de sorteos de la ONCE es un rendimiento de actividad profesional, por lo que la ONCE practicará una retención del 15%.
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