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A Spanish resident asks how to tax a 2013 US lottery prize from a 2012 draw. The DGT states it is a capital gain and is attributable to the year the prize becomes demandable.
Cuestión planteada Sujeción del premio recibido al Impuesto sobre la Renta de las Personas Físicas y período al que debe imputarse.
El premio de lotería constituye una ganancia patrimonial que debe integrarse en la base imponible general. Su imputación temporal corresponde al período en que se produzca la alteración patrimonial, es decir, cuando el premio resulte exigible según las bases del juego. Los gastos de abogado no pueden computarse como pérdida patrimonial por considerarse renta al consumo. Es posible aplicar la deducción por doble imposición internacional según el artículo 80 de la LIRPF.
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