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A taxpayer received €100,000 as compensation for an error in a digital game instead of a lottery prize. The DGT has determined that this amount is not subject to the special lottery tax, but must be taxed under Personal Income Tax (IRPF) as a capital gain.
Cuestión planteada Tributación en el IRPF.
La compensación abonada en sustitución de un premio no está sujeta al gravamen especial de loterías y apuestas al no ser un premio propiamente dicho. Este importe constituye una ganancia patrimonial en el IRPF, al ser una variación del patrimonio no calificada como rendimiento. Su cuantificación es el importe íntegro de la compensación y se integra en la base imponible general. No procede la práctica de retención a cuenta del IRPF sobre esta cantidad.
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