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V0012-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Occasional raffle prizes are taxed as capital gains for Income Tax purposes

A taxpayer has enquired about the taxation of a prize in kind worth 1,500 euros obtained through an occasional online raffle. The Directorate General for Tax (DGT) has ruled that such prizes constitute capital gains that must be included in the general tax base.

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2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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