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MEDIUM
FISCAL

Prizes from app download lottery taxed as capital gains

V1178-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1178-25
Published
1 Jul 2025

Summary

A company runs a hotel subscription and stay lottery after app download. The DGT rules that these prizes must be taxed as capital gains.

In 6 key points

How it affects those involved

Prizes from app-based lotteries are now classified as capital gains for tax purposes.

Lifecycle

2025-07-01PublishedPublished 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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