Ir al contenido / Skip to content

Lotteries and State Taxes

Now that the announcement of the 2016 Christmas Lottery is already viral, and there From the Christmas Lottery -which are

Now that the announcement of the 2016 Christmas Lottery is already viral, and there From the Christmas Lottery -which are raffled tomorrow -, although since 2013, the tax in prizes from chance is extrapolable to eleven, the Red Cross and other similar autonomous awards of each CCAA.

How do the National Lottery Awards tax?

According to the regulations, a 20% tax on the National Lottery awards exceed € 2,500 is applied. Keep in mind that this tax applies only to the awards that exceed the amount of € 2,500 and individually for each tenth, that is, what is the prize, you must take into account that you will always have € 2,500 free from Taxes.

For example: in the event that a prize of € 3,000 has touched you, you must apply that 20% over the last € 500, since the first € 2,500 are tax exempt.

It must also be taken into account that the lottery is not taxed through the IRPF That you go to charge it. Subsequently, it will not be necessary to include it in the income statement. Now, it will be necessary to include it in the items of the calculation of the fee to be paid in the Corporation Tax in the event that the beneficiary of the award is a company.

the prize, with dnimposts

Regarding the tax and award -winning tax burden, the first will always have the same type of lien, not counting that the award -winning reside in Spain or not. This is because the entity issuing it is Spanish, so the amount remains in the 20% that we commented at the beginning, although the procedure changes in the event that reside outside Spain: the way of paying it will not be through retention , but you will have to declare it through a form – failed in the administration itself – and it will be the bank in charge of entrying with the prize.

share the tenth of the lottery

It is important to remember that the tenths of the National Lottery are only the bearer, so to avoid unpleasant surprises, it is convenient to reflect the agreement to share the written prize. With a photocopy of the tenth, and the data and signature of the participants will be enough.

Remember that the tax is done individually for each tenth, so in this hypothetical, you will have to distribute the tax among all the lucky ones.

It should be noted that if you decided Donations, which, as you have been able to see in previous entries, right now it entails certain work if you want not to pay excessive tax rates.

From Verum Management, we take advantage of this possible exercise of our profession to wish all those who play their numbers, at the same time that we refer our contact email,, in case any legal consultation is needed on the management of award -collection procedures. It will be good news.

Share article:

Subscribe to our newsletter.

*Campos obligatorios / Required fields

Articles that may interest you: