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V1519-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Shared lottery winnings: the €40,000 exemption is apportioned among co-owners

A taxpayer inquired about the taxation of a €50,000 Christmas Lottery prize shared equally between two people. The DGT clarified that the €40,000 exemption is distributed among participants in proportion to their share of the prize.

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2024-06-20PublishedPublished 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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