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V2469-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Lottery prizes held jointly are taxed according to each co-owner's share

A taxpayer inquired about the taxation of lottery prizes won jointly with others but collected by a single individual. The DGT clarified that the tax exemption and the taxable base are apportioned among the co-owners, and that one person collecting the prize to distribute it among the group constitutes a payment mediation.

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2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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