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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish resident asks how to tax a 2013 US lottery prize from a 2012 draw. The DGT states it is a capital gain and is attributable to the year the prize becomes demandable.
Lottery prizes from foreign jurisdictions are treated as capital gains and are subject to taxation in the year they become demandable, regardless of the year won.
The tax team reviews your specific situation.
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