Consultation:
What is meant by recreational machines for the purposes of calculating net income under the objective assessment method?
Short response:
Historical consultation based on the DGT ruling and Ministerial Orders cited below (2006).
For the purposes of calculating net income under the objective assessment method, recreational machines of type A or B are those defined in Articles 4 and 5, respectively, of the Regulation on Recreational and Gambling Machines, approved by Royal Decree 2110/1998 of 2 October. Machines owned by the business operator are not counted.
Long response:
For an extended response is required to use EasyTax
Normative:
Instruction 2.1, phase 1, rule 13 of the Ministerial Orders on objective assessment.
Binding DGT ruling V2558-06 of 21 December 2006.
ID:
125784
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