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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether a €30,000 National Lottery prize, which had already been subject to withholding tax, 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.
This clarification confirms that lottery winnings subject to special taxation do not need to be declared as part of the general taxable income for Personal Income Tax purposes, preventing double taxation.
The tax team reviews your specific situation.
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