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V0760-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Intermediary in lottery prize collection not liable for retention or reporting

A company asks whether it must withhold the special lottery tax and file information reports when distributing lottery prizes to employees and customers. The DGT responds that the company acts only as an intermediary and has no obligation to withhold or report these payments.

In 6 key points

How it affects those involved

Companies acting as intermediaries in lottery prize distribution are exempt from withholding the special lottery tax or filing information reports on such payments.

Lifecycle

2015-03-09PublishedPublished 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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