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V0013-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Prizes from private raffles subject to retention or advance payment

The DGT confirms that a prize from an occasional raffle organised by a private individual constitutes patrimonial income, and the organiser is obliged to retain or pay in advance.

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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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