Skip to content
Back to index
V0539-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gravamen especial

ONCE prizes exceeding €40,000 are subject to a special tax on the excess amount

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.

The question raised

Taxation in the personal income tax (IRPF) of the total amount of the prize.

The DGT's ruling

ONCE prizes are subject to a special tax on the portion of the amount exceeding 40,000 euros. The taxable base for this tax is the amount of the prize that exceeds said exempt amount. This special tax is not included in the personal income tax (IRPF) taxable base, and the withholdings applied do not reduce the net tax liability. The 40,000 euro exemption is unique with respect to the total amount of the prize.

Book your free first meeting