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V0598-20 16 March 2020 · SG de Fiscalidad Internacional Criterion in force
IRNR · devengo

Devengo of a lottery prize for non-residents occurs upon payment

The DGT states that the tax liability arises when the prize is paid or collected, not when it is won.

The question raised

Question posed: The taxpayer asks what is the accrual date arising from the fact of winning a National Lottery prize for the purposes of declaring in the Non-Resident Income Tax.

The DGT's ruling

The special tax on lottery prizes and gambling winnings obtained by non-residents accrues at the moment the prize obtained is satisfied or paid. This criterion is applied in accordance with the provisions of the thirty-third additional provision of the LIRPF and the fifth additional provision of the TRLIRNR.

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