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V0760-15 9 March 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · mediación de pago

Intermediary in lottery prize collection not liable for retention or reporting

A company asks whether it must withhold the special lottery tax and file information reports when distributing lottery prizes to employees and customers. The DGT responds that the company acts only as an intermediary and has no obligation to withhold or report these payments.

The question raised

Whether the company that collects the prize must submit any specific return to identify the ultimate beneficiaries, passing on the prize and performing the withholding provided for in the additional provision 33.6 of Law 35/2006.

The DGT's ruling

The company that collects the prize for distribution acts as a mere intermediary; therefore, the prize is neither income nor an expense for it. It is not obliged to perform withholdings if it identifies the recipients, quantifies the prize, and makes the funds available to the payer. The distribution of the prize does not constitute a supply of goods or provision of services, and thus should not be included in the informative return of transactions with third parties.

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