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V0021-14 ·10 January 2014 ·consulta-vinculante Medium impact
Tax

National Lottery prizes with joint ownership are taxed via special levy with pro-rated exemption

A query was raised regarding the application of the special levy on lottery prizes when a ticket is divided into shares among several people. The DGT ruled that National Lottery prizes are subject to this levy and that the €2,500 exemption is pro-rated among joint holders according to their respective shares.

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2014-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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