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V1557-15 25 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Lottery costs and fees may be excluded from the VAT taxable amount if they meet the requirements for disbursements

The taxpayer asks whether the cost of a lottery and the Community of Madrid fee can be treated as disbursements to avoid including them in the VAT taxable amount. The DGT rules that they may only be excluded if the requirements for payment on behalf of and for the account of the client are met, via express mandate and for the exact amount.

The question raised

Question posed: It is questioned whether the amounts invoiced as "raffle amount" and "raffle fee" are considered disbursements and, therefore, must be excluded from the taxable base of the transaction.

The DGT's ruling

For the sums paid by the taxpayer to be considered disbursements and not form part of the taxable base, four conditions must be met: payment must be made on behalf of and for the account of the client, an express mandate must exist, the amount received must exactly match the expense incurred, and the tax levied on said expense must not be deductible. In the case of the fiscal fee, it will only be a disbursement if the client-advertiser is the taxable person for the fee and the taxpayer pays it by mandate from them. Regarding the cash prize, it will also be a disbursement if it is delivered on behalf of and for the account of the advertiser client, fulfilling the requirements for disbursements.

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