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V0783-24 ·17 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 received €100,000 as compensation for an error in a digital game instead of a lottery prize. The DGT has determined that this amount is not subject to the special lottery tax, but must be taxed under Personal Income Tax (IRPF) as a capital gain.

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2024-04-17PublishedPublished 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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