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V1219-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

No retention required for IRPF on prize winnings below 300 euros

An entity asks whether retention is due on 200 euro prizes from an automotive promotion. The DGT responds that no retention is required if the retention base is below 300 euros, except where the cumulative prize amount exceeds this threshold.

In 6 key points

Lifecycle

2018-05-10PublishedPublished 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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