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A telephony commission agent has requested a ruling regarding the taxation of prize draws (involving mobile phones or discounts) and their deductibility. The DGT has determined that the giveaway of mobile phones constitutes self-consumption not subject to VAT if the original purchase costs were not deductible, and that discounts act as reductions to the taxable base, whereas prizes are deductible expenses for IRPF purposes.
Cuestión planteada Tributación en el IAE, en e IVA y en el IRPF (consideración como gasto deducible).
La entrega de terminales móviles para promocionar contratos es un autoconsumo no sujeto a IVA al no haber derecho a deducción previa. Los cupones de descuento actúan como una promesa de reducción de la base imponible en el momento de su canje. Los gastos por premios de sorteos promocionales son deducibles en el IRPF por estar correlacionados con los ingresos y no ser liberalidades.
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