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The DGT states that the tax liability arises when the prize is paid or collected, not when it is won.
Cuestión planteada La consultante pregunta cuál es la fecha de devengo derivada del hecho de ganar un premio de la Lotería Nacional a efectos de declarar en el Impuesto sobre la Renta de No Residentes.
El gravamen especial sobre premios de loterías y apuestas para no residentes se rige por la Disposición adicional quinta del TRLIRNR y la Disposición adicional trigésima tercera de la LIRPF. Según esta última, el gravamen especial se devengará en el momento en que se satisfaga o abone el premio obtenido.
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