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A Malta-based entity asks how to calculate the IAJ taxable base, particularly which items are taxable. The DGT clarifies that all amounts received from gaming operations—both real money wagers and bonuses—must be included, and prizes (including bonuses) are deductible.
Cuestión planteada Primera: ¿Qué debe entenderse por "cantidades que se dediquen a la participación en el juego" a los efectos del cálculo de la base imponible del Impuesto sobre actividades de juego?
La base imponible del IAJ integra todas las cantidades recibidas por el sujeto pasivo que deriven directamente de la organización o celebración de los juegos, incluyendo apuestas con bonos y contribuciones al jackpot. Los premios deducibles son cualquier recompensa entregada por el éxito en el juego, ya sea en dinero real o mediante bonos. En el caso de juegos con premio garantizado (como el póquer), la base imponible se obtiene deduciendo los premios garantizados y satisfechos de las comisiones percibidas, pudiendo ser negativa si los premios superan las comisiones. El impuesto se aplica si la actividad se autoriza, celebra u organiza en España, independientemente de la residencia del organizador o de los jugadores.
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