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A books and newspapers retailer who also sells lotteries seeks clarification on how to be taxed for VAT and IRPF if lottery income exceeds book income. The DGT rules that if the lottery activity ceases to be ancillary for IRPF purposes, both activities must be taxed under the direct estimation method.
Cuestión planteada 1ª Tributación en el IVA.
En el IRPF, si los ingresos de la actividad de loterías superan el 40% de los de la actividad principal de libros, esta no se considera accesoria. Al no ser accesoria y no estar incluida en el método de estimación objetiva, la actividad de loterías debe tributar por estimación directa. Debido a la incompatibilidad de métodos, la actividad de comercio de libros también deberá tributar por estimación directa. En el IVA, la actividad de libros puede seguir en el recargo de equivalencia como sector diferenciado, siempre que cumpla los requisitos de comerciante minorista.
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