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A taxpayer has enquired about the taxation of an ONCE prize paid in annual instalments over 25 years, and whether the €40,000 exemption applies to the total amount or per person. The DGT has ruled that the special tax accrues with each payment and that the €40,000 exemption is prorated among joint holders according to their respective shares.
Cuestión planteada Tributación en el IRPF del importe total del premio.
El gravamen especial se devenga en el momento en que se satisface el premio y se aplica sobre la parte que exceda de la cuantía exenta. La exención de 40.000 euros es única por cupón y se prorratea entre los cotitulares en función de la cuota que les corresponda. Estos premios no se integran en la base imponible del IRPF y las retenciones practicadas no minoran la cuota líquida del impuesto.
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