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A catering professional has enquired about organising a raffle for movable goods. The DGT clarifies the applicable IAE heading, the VAT exemption on the sale of tickets, and the inability to deduct VAT on prizes if separate sectors are established.
Cuestión planteada 1. Epígrafe del IAE en que tendría que darse de alta.
La actividad de rifas debe clasificarse en el epígrafe 982.1 o 982.2 del IAE según si existe establecimiento permanente. La venta de papeletas está sujeta pero exenta de IVA si constituye hecho imponible de la tasa sobre rifas. Al ser actividades con distintos porcentajes de deducción, se deben aplicar sectores diferenciados, lo que impide deducir el IVA de los bienes destinados al premio. No hay obligación de retención en IRPF si la rifa se organiza bajo la normativa estatal o autonómica del juego.
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