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V0598-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Devengo of a lottery prize for non-residents occurs upon payment

The DGT states that the tax liability arises when the prize is paid or collected, not when it is won.

In 6 key points

How it affects those involved

Non-residents must declare lottery winnings in the year of payment, not the year of win.

Lifecycle

2020-03-16PublishedPublished 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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