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An entity marketing lotteries via a web platform has requested clarification on whether managing prize payments to winners constitutes a service subject to VAT. The DGT has ruled that the activity is not subject to the tax because the entity receives no remuneration for such management.
Cuestión planteada Si dicha gestión para el pago del premio a los premiados puede tener la consideración de prestación de servicios por parte de la entidad consultante a la plataforma web y, por tanto, se encontraría sujeta al Impuesto sobre el Valor Añadido.
La gestión de pago de los boletos premiados no constituye una prestación de servicios a efectos del IVA porque la consultante no percibe ninguna contraprestación de la plataforma web ni de los sujetos premiados. Asimismo, la comunicación de los datos del beneficiario del premio se considera una prestación accesoria que forma parte del servicio principal de comercialización que la plataforma presta a la consultante.
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