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A taxpayer has requested clarification regarding the Personal Income Tax (IRPF) treatment of an ONCE prize consisting of an initial sum and annual payments. The Directorate General for Taxes (DGT) clarifies that these prizes are subject to a special tax on the portion exceeding €40,000.
This ruling clarifies the tax obligations for winners of large ONCE prizes, specifically regarding the application of the special tax on amounts above the €40,000 threshold.
The tax team reviews your specific situation.
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