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A query was raised regarding whether the sale of prepaid cards for online gaming in hospitality venues allows for the maintenance of the objective estimation and simplified VAT regimes. The DGT ruled that the marketing of these cards is considered an ancillary activity, provided that the income limits set out in the regulations are met.
Cuestión planteada En el supuesto de que los locales de hostelería que comercialicen las tarjetas determinen el rendimiento neto de la actividad por el método de estimación objetiva y tributen por el régimen especial simplificado del IVA:
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