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V1007-19 ·9 May 2019 ·consulta-vinculante Medium impact
Tax

Lottery prizes subject to special tax are not included in the IRPF taxable base

A taxpayer inquired whether a National Lottery prize, for which tax has already been withheld, must be included in their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that such prizes do not form part of the tax's taxable base.

In 6 key points

How it affects those involved

This clarification confirms that lottery winnings subject to a special tax regime are exempt from further taxation within the personal income tax framework, preventing double taxation.

Lifecycle

2019-05-09PublishedPublished 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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