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V3668-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Retention on prize payments required if base exceeds 300 euros

A local council asks whether IRPF or IS must be withheld when paying carnival prize money. The DGT clarifies that retention depends on the recipient's status and whether the amount exceeds 300 euros.

In 6 key points

Lifecycle

2020-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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