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An operator of recreational lounges has enquired whether their current tax heading allows for sports betting. The DGT has ruled that such activity is not included under that heading and must be taxed according to the specific method used.
Cuestión planteada 1º. ¿El epígrafe 969.6 faculta al consultante para realizar la nueva actividad de apuestas deportivas?
La actividad de recepción de apuestas deportivas no está comprendida en el epígrafe 969.6 de salones recreativos. Si se usan terminales de expedición, se debe incrementar la cuota de la actividad principal con un 10% de la cuota del grupo 873. Si se usan máquinas auxiliares, se debe dar de alta en el epígrafe 969.7 de otras máquinas automáticas, tributando por número de máquinas.
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