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A group of friends inquired how to prove that a La Quiniela prize is jointly owned after placing a bet online. The DGT noted that regulations permit joint ownership and that such circumstances may be proven using any means of evidence admissible in law.
Cuestión planteada Tributación del premio.
La existencia de premios de titularidad compartida es una posibilidad admitida en la normativa de los premios de loterías y apuestas de la SELAE. La acreditación de este carácter compartido puede realizarse por cualquiera de los medios de prueba admitidos en Derecho, según el artículo 106.1 de la Ley General Tributaria. Corresponderá a los órganos de gestión e inspección tributaria la valoración de las pruebas aportadas para determinar dicha circunstancia.
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