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A taxpayer has requested clarification regarding the Personal Income Tax (IRPF) treatment of an ONCE prize consisting of an initial sum and annual payments. The Directorate General for Taxes (DGT) clarifies that these prizes are subject to a special tax on the portion exceeding €40,000.
Cuestión planteada Tributación en el IRPF del importe total del premio.
Los premios de la ONCE están sujetos a un gravamen especial sobre la parte del importe que exceda los 40.000 euros. La base imponible de este gravamen es el importe del premio que supere dicha cuantía exenta. Este gravamen especial no se integra en la base imponible del IRPF y las retenciones practicadas no minoran la cuota líquida del impuesto. La exención de 40.000 euros es única respecto al importe total del premio.
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