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V4931-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Lottery prizes in shared bets are taxed via special levy with pro-rated exemptions

A query was raised regarding the taxation of lottery prizes won through a betting syndicate and how to prove shared ownership. The DGT ruled that prizes are subject to the special levy and that the €2,500 exemption is pro-rated among participants according to their respective shares.

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2016-11-15PublishedPublished 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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