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V0255-20 4 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

No obligation to withhold Income Tax on raffle prizes organised under Law 13/2011

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.

The question raised

Subject to Personal Income Tax (IRPF) withholding on a prize from an occasional raffle organized under Law 13/2011, where the prize amount exceeds 300 euros.

The DGT's ruling

Prizes awarded in raffles organized under Law 13/2011 regulating gambling are considered included within the scope of Article 75.3.f) of the Tax Regulations. Therefore, there is no obligation to apply withholding or payment on account on said prizes, regardless of whether they exceed 300 euros.

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