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An international footwear trading company has requested a ruling on whether a giveaway designed to promote its products among registered website users constitutes a taxable event for Gambling Activities Tax. The Directorate General for Taxes (DGT) has ruled that the activity is subject to the tax if organised in Spain, regardless of the participants' place of residence.
Cuestión planteada Si las entregas de los correspondientes premios a clientes situados en el extranjero, y que compiten cada uno de ellos en su propio mercado, estarían realizando el hecho imponible del Impuesto sobre actividades de juego, y, en caso afirmativo, si el sorteo se pudiera calificar como combinación aleatoria con fines publicitarios o promocionales.
La celebración de sorteos con finalidad publicitaria o promocional constituye el hecho imponible del Impuesto sobre actividades de juego si se autorizan, celebran u organizan en España. Resulta indiferente que el organizador o los participantes no sean residentes en España, siempre que la actividad tenga ámbito estatal. En este caso, el tipo de gravamen aplicable es el 10 por ciento sobre el valor de mercado de los premios.
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