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V0500-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Financial compensation received in lieu of a prize is not subject to the special lottery tax

A taxpayer inquired whether a €100,000 compensation received due to an error in a digital game should be subject to the special tax on lottery prizes. The DGT ruled that, as it constitutes compensation rather than a prize, the special tax does not apply; instead, it must be taxed as a capital gain under Personal Income Tax (IRPF).

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2024-04-04PublishedPublished 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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