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The applicant asks whether the purchase of a lottery and betting licence is subject to VAT. The DGT rules that if the transaction consists solely of the assignment of the commercial contract, without a set of elements forming an autonomous economic unit, the sale is subject to tax.
Question raised: Liability for Value Added Tax on the sale of the aforementioned license to the applicant.
The transfer of a commercial contract for the management of a State Lotteries and Betting point of sale, without being accompanied by tangible or intangible elements that constitute an autonomous economic unit capable of carrying out an activity by its own means, is subject to VAT. In this case, the transferor must charge the tax rate of 21 percent.
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