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V0237-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Receiving a share of a lottery prize is not a donation if prior participation in the ticket is proven

A consultant received their share of a lottery prize from another winner who held the full ticket. The DGT notes that for a transaction to be considered a donation, there must be an intention of liberality; however, if participation in the ticket is proven, it does not constitute a donation.

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2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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