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V0633-24 11 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gravamen especial

Jointly owned lottery prizes may be proven by any means of evidence admissible in law

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.

The question raised

Taxation of the prize.

The DGT's ruling

The existence of prizes with shared ownership is a possibility admitted under the regulations for lottery and betting prizes of the SELAE. The accreditation of this shared nature may be carried out by any of the means of proof admitted in Law, pursuant to Article 106.1 of the General Tax Law. It shall be the responsibility of the tax management and inspection bodies to assess the evidence provided to determine said circumstance.

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