Contests and Sweepstakes Sweepstakes

A) free participation Random Contests

Contests, raffles and drawings free participation in which the winner is chosen randomly, are subject to the following obligations:

Preparation and publication of legal bases, permanently accessible to anyone who wants / can participar.Cumplimentación the form published in the website of the State Lotteries or, failing that, the form published in the Annex to Decree 41 / 2010, January 15, published in Official Gazette No. 21, January 25 2010.Envío the form to LAE, at least one day before the start of the contest. The shipment must be made through the means established in the LAE website or, alternatively, by fax 91 596 23 31.Liquidación of a fee to finance 10% of the market value of the award through the Model 685 (Order EHA/388/2010), available on the website of the Inland Revenue, within 30 days from the date of concurso.Ingreso on account of the winner of a fee equal to 19% of the value of prizes draw (without VAT) by the model 110 of the Tax Agency. If the company does not want to assume this expense, may establish the legal bases of the contest, as well as notification of the award, such tax will be passed on to the winner, and you must pay to receive the award.

Only once the winner pays this amount, will present the award.

B) NO Contests random free participation (eg Premium SMS)

Same procedure, but:

Instead of simple notification, authorization must be requested instead of a rate LAE.En 10% of the market value of the prize is 15%. C) Competitions nonrandom (eg via jury)

Same procedure, but not subject to approval / notification LAE, or the rate of 10%.

In either case, there is no legal obligation to lay the groundwork before a notary or a notary to verify the legality of the election winner, but without the services of a notary attesting to the legality of the competition and protect the company responsible for the competition against any suspected or termination of the participants.