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Generic Tax Name Tax on lotteries, gambling and betting - Duty on lotto
Tax name in the national language Tributo di gioco relativo al lotto
Tax name in English Duty on lotto
Member State IT-Italy
Tax in force since 1938/10/19
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

RDL n° 1933 of 19 October 1938 (GU n° 298 of 30 December 1938), which became Law n° 973 of 5 June 1939 (GU n° 164 of 15 July 1939) and subsequent amendments; DPR n° 600 of 27 September 1973 (GU n° 268 of 16 October 1973); Law n° 528 of 2 August 1982 (GU n° 222 of 13 August 1982); Law n° 101 of 14 March 1985 (GU n° 76 of 29 March 1985); DL n° 310 of 30 June 1986 (GU n° 149 of 30 June 1986), which became Law n° 494 of 9 August 1986 (GU n° 198 of 27 August 1986); Law n° 123 of 16 March 1987 (GU n° 74 of 30 March 1987); L n° 85/1990; DPR 303/1990.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

The players: the winners receive an amount less than that they would be entitled to if the duty did not exist.

 
Tax object and basis of assessment

Bets.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

 
Tax due date

 
Tax collector

The gross takings from lotto are paid weekly by the receivers to the provincial tax offices.

 
Special features

Since Lotto essentially does not have a pre‑set total value of prizes, the corresponding tax revenue varies according to the number of winners.

The amount includes income from Tax on lotteries, gambling and betting - State lotteries.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,367.00 EUR 0.46
2011 7,945.00 EUR 0.48
2010 7,725.00 EUR 0.48
2009 7,737.00 EUR 0.49
2008 7,068.00 EUR 0.43
2007 6,998.00 EUR 0.43
2006 5,982.00 EUR 0.39
2005 5,207.00 EUR 0.35
2004 6,756.00 EUR 0.47
2003 2,548.00 EUR 0.18
2002 3,608.00 EUR 0.27
2001 3,245.00 EUR 0.25
2000 3,743.00 EUR 0.30

Comments