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A query was made regarding the exempt amount of the special tax on lottery prizes for a €30,000 prize collected in 2019 from a 2018 draw, and how this applies to joint ownership. The DGT ruled that the exemption is €10,000 and must be apportioned among the joint holders.
Cuestión planteada Si el importe del premio se cobra en enero de 2019, cuál sería el importe exento del gravamen especial sobre los premios de loterías. Además, se consulta cuál sería el importe exento para cada uno de los cotitulares del décimo premiado.
Para premios derivados de juegos celebrados en el periodo impositivo 2018 tras la entrada en vigor de la Ley 6/2018, la cuantía exenta es de 10.000 euros, independientemente de cuándo se cobre. En caso de titularidad compartida, la exención de 10.000 euros se prorratea entre los cotitulares en función de la cuota que les corresponda. La cuantía total exenta por décimo será de 10.000 euros.
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