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V2705-17 ·23 October 2017 ·consulta-vinculante Medium impact
Tax

Lottery prize and currency conversion taxed in different fiscal years

A Spanish tax resident asks when a foreign lottery win should be declared and how currency exchange differences are taxed when converted to euros. The DGT states that the prize is attributed to the year of the draw and exchange differences to the year of conversion.

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2017-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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