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Generic Tax Name Tax on lotteries, gambling and betting - Lottery tax and licence for events carrying prizes
Tax name in the national language Tassa di lotteria e tassa di licenza sulle manifestazioni a premio
Tax name in English Lottery tax and licence for events carrying prizes
Member State IT-Italy
Tax in force since 1938/10/19
If abolished, date on which the tax ceases to apply
Business version date 2008/01/01
Version date 2008/01/01
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 No 1933 of 19 October 1938 (GU No 298 of 30 December 1938), which became Law no 973 of 5 June 1939 (GU No 164 of 15 July 1939)- Title V ; Law no 585 of 15 July 1950 (G.U. of 17 August 1950); DPR No 600 of 29 September 1973, article 30 (GU No 268 of 16 October 1973); DL No 332 of 30 September 1989 (GU No 229 of 30 September 1989), which became Law no 384 of 27 November 1989 (GU No 279 of 29 November 1989); Law no 449 of 27 December 1997, article 19, (GU No 302 of 30/12/1997), DPR No 430 of 26/10/2001 (GU No 289 of 13/12/2001).
 
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

Commercial and industrial firms.
 
Tax object and basis of assessment

The VAT on the total value of prizes is not deducible by commercial and industrial firms that organise the events.

Alternately, when prizes are not subjected to VAT, a substitute tax of 20 % is levied.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The firm can deduct the VAT when the prizes consist of national lottery tickets or lotto cards.
 
Rate(s) Structure

As from 1st January 1998 the lottery tax for events carrying prizes has been abolished.

The new law (No 449 of 27 December 1997) provides that the VAT due on the total value of the prizes is not deductible.

In case the kind of prize is not subject to VAT, a substitute tax of 20 % is levied.

The same law provides that the competence for the correct organisation of these events is transferred to the Ministry of industry by a following regulation that has been issued on 13 December 2001, (D.P.R. 430/2001) and has come into effect on 12 April 2002. Since that date the licence for these kind of events has been definitively abolished.

The Ministry of Finance (Revenue Agency) is still competent for tax purposes.
 
Tax due date

 
Tax collector

The VAT (or the substitute tax) is paid to the Treasury.

Moreover a 25 % withholding duty is levied, corresponding to an income tax (article 30 DPR 600/1973).
 
Special features

The amount of the tax is included in the form “IT - Tax on lotteries, gambling and betting-Duty on State controlled betting".
 
Economic function







Comments

 
Environmental taxes



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Tax revenue
ESA95 code d214f

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