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A taxpayer inquired whether a €100,000 compensation received due to an error in a digital game should be subject to the special tax on lottery prizes. The DGT ruled that, as it constitutes compensation rather than a prize, the special tax does not apply; instead, it must be taxed as a capital gain under Personal Income Tax (IRPF).
Cuestión planteada Tributación en el IRPF.
La compensación abonada en sustitución de un premio no está sujeta al gravamen especial de loterías y apuestas. No obstante, dicha cantidad constituye una renta sujeta a IRPF que debe integrarse en la base imponible general como ganancia patrimonial no procedente de una transmisión. Su cuantificación es el importe íntegro de la compensación y no procede la práctica de retención a cuenta del impuesto.
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