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A religious entity has requested clarification on whether it must apply a 20% withholding tax on National Lottery prizes purchased and distributed among individuals. The Directorate General for Taxes (DGT) ruled that, due to the shared ownership structure, the prize belongs to the participants, and the entity acts solely as a payment intermediary.
Cuestión planteada Se plantea, en el supuesto de que la entidad consultante comprase billetes de Lotería que resultasen premiados, si se debe practicar la retención del 20% establecida en el apartado 3 de la Ley 16/2012, al abonarse los premios y, en su caso, quién debería practicarla.
Los premios de la Lotería Nacional están sujetos al gravamen especial de la LIRPF, pero al ser de titularidad compartida, cada cotitular obtiene la parte que le corresponde según su cuota. La entidad que cobra el premio para repartirlo realiza una simple mediación de pago, por lo que no debe practicar retención a los beneficiarios. La retención del 20% sobre la parte que exceda de 2.500 euros debe ser practicada por el pagador del premio, en este caso, la Sociedad Estatal Loterías y Apuestas del Estado.
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