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A company sought clarification on whether it should be taxed on the total funds from lottery prizes received for distribution to users and issuers. The DGT ruled that, as it acts on behalf of others, it should only recognise the commission received for the service as income.
Cuestión planteada En la medida en que el importe de la comisión que la consultante facturará a la entidad emisora por la prestación del servicio constituye un ingreso sujeto a los impuestos establecidos, quisiera saber si las transferencias de fondos del premio desde la entidad emisora a la consultante por el importe total del premio, de la consultante a los usuarios por el importe que corresponda a cada usuario y de la consultante a la entidad emisora por el resto del premio no cobrado por los usuarios, están sujetas a alguna clase de tributación por parte de la consultante.
La consultante actúa por cuenta ajena porque no controla los recursos transferidos, cuya titularidad no le pertenece. Según la normativa contable (RICAC de ingresos), al actuar como agente solo debe reconocer ingresos por el importe de la comisión recibida. De acuerdo con la LIS, este tratamiento contable es el que debe aplicarse fiscalmente al no existir normas que obliguen a corregir dicho resultado.
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