on tax management in economic transactions derived from HiperJuego
carried out by the office:
ENRIQUEZ y ASOCIADOS, Tributarios.
Valencia, February, 2004
D. Juan José Enriquez Barbé
Managing partner in Enriquez y Asociados
Tax inspector (on extended leave of absence)
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This legal report is based on the Spanish legal system.
Nowadays, we are preparing its adaptation to the Italia and
United Kingdom legal system.
The present report was prepared in reply to Mr.Javier Ferrer
Alós’ request. Its main objective is to provide an analysis of
the tax repercussions for the application of HiperJuego
as a customer loyalty system. .
The report in tax management we present here is based on the
Intelectual Property reports of HiperJuego ©
Copyright 1995 - 2007 which clearly show the main defining
features of the programme. An extended version of its contents
can be found at
«Legal protection report on the loyalty programme HiperJuego»
written by GOMEZ-ACEBO & POMBO (Madrid,
Since the principles of the loyalty system are focused on a set
of economic transactions, which are specific and known
throughout the whole application of the programme (the basis of
this report), the set of flexible participation rules will be
designed for each particular HiperJuego application
sector in which it can be applied: banking, phone companies, oil
companies, distributors, etc. That is why our analysis is based
on a set of legal relationships which are explained in the first
points of this report and will finally be included in the
definite participation rules.
Outline of the report:
1.- Conclusions and report.
2.- Basic aspects of Hiperjuego. Facts.
3.- Basic aspects of Hiperjuego. Contractual
Tax repercussions in operators. .
5.- Taxation of the value added tax in operators.
6.- Taxation of the prizes obtained by costumers.
7.- Tax of the game.