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The tax treatment of tips given by players to croupiers in casinos has been reviewed. The DGT has determined that these do not form part of the taxable base for the gambling tax or VAT; however, they do constitute income for Corporate Tax purposes and employment income for the employees.
Question raised: Tax treatment of tips regarding the tax levied on games of chance, skill, or luck. Taxation thereof in Corporate Income Tax, Personal Income Tax, Value Added Tax, and Gaming Activities Tax.
Las propinas voluntarias y unilaterales no constituyen contraprestación ni crédito efectivo, por lo que quedan excluidas de la base imponible del IVA y de la Tasa fiscal de juegos de suerte, envite o azar. En el Impuesto sobre Sociedades, deben integrarse como ingresos si tienen consideración de ingreso contable, siendo el gasto por su distribución deducible si cumple los requisitos legales y no es una liberalidad. Para los empleados, las propinas son rendimientos del trabajo sujetos a retención.
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