Tax management in HiperJuego economic transactions according to Spanish Law

We provide:

Report on tax management in economic transactions derived from HiperJuego economic transactions

carried out by the office:

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, 2003).

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 relationships.
Hiperjuego 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.