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A query was raised regarding whether a prize from an occasional raffle exceeding 300 euros, organised in accordance with Law 13/2011, is subject to Income Tax (IRPF) withholding. The Directorate General for Tax Assurance (DGT) ruled that there is no obligation to withhold tax, as the activity is regulated by the aforementioned state gambling legislation.
Cuestión planteada Sometimiento a retención a cuenta del IRPF de un premio de una rifa ocasional organizada al amparo de la Ley 13/2011, siendo el importe del premio superior a 300 euros.
Los premios entregados en rifas organizadas al amparo de la Ley 13/2011 de regulación del juego se consideran incluidos en el ámbito del artículo 75.3.f) del Reglamento del Impuesto. Por tanto, no existe obligación de practicar retención o ingreso a cuenta sobre dichos premios, independientemente de que superen los 300 euros.
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