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V0197-19 ·30 January 2019 ·consulta-vinculante Medium impact
Tax

Exemption limit for special tax on lottery prizes is €10,000 for games held in 2018

A query was made regarding the exempt amount of the special tax on lottery prizes for a €30,000 prize collected in 2019 from a 2018 draw, and how this applies to joint ownership. The DGT ruled that the exemption is €10,000 and must be apportioned among the joint holders.

In 6 key points

How it affects those involved

This ruling clarifies the application of the tax exemption limit for lottery prizes and confirms that the exemption must be shared proportionally among co-owners.

Lifecycle

2019-01-30PublishedPublished 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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