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| Approved form to pay tax on raffles, tombolas, betting and random combinations in Madrid |
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Article 42.2 of Law 21/2001 of December 27, regulates the actions of the new fiscal and administrative system of financing system of autonomous communities and cities with Common Statute of Autonomy establishes the legislative competence of the Autonomous Communities to regulate aspects of management in taxes on gaming. By Order of May 21, 2003 of Treasury Adviser are approved declaration-settlement forms, instructions and envelopes for filing taxes on gambling (Official Gazette of MADRID number 125 of May 28). Among those models is the 042, which is used to self-liquidation tax rate on the game raffles, tombolas, betting and random combinations. Title 5.2 of Law 3 / 2008 of December 29, Fiscal and Administrative Measures (Official Gazette of the MADRID number 310 of December 30) introduces some new features in the regulation of the tax rate on raffles, tombolas, betting and random combinations, changing the calculation of taxable and tax rate with respect to horse betting. To adapt the form 042 to further modifications regarding the implementation of telematic procedures in the area of taxation, by this Order approving the 042 model of self-liquidation of tax rate on the raffles, tombolas, betting and random combinations, and an obligation of electronic submission via Internet. |
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