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V0121-22 24 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gravamen especial

ONCE prizes subject to special tax on the amount exceeding the prorated exempt portion

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.

The question raised

Taxation in the personal income tax (IRPF) of the total amount of the prize.

The DGT's ruling

The special tax accrues at the moment the prize is satisfied and is applied to the portion exceeding the exempt amount. The 40,000 euro exemption is unique per coupon and is prorated among co-holders based on their respective shares. These prizes are not included in the personal income tax (IRPF) taxable base, and the withholdings applied do not reduce the net tax liability.

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