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V0783-24 17 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gravamen especial

Financial compensation received in lieu of a prize is not subject to the special lottery tax

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.

The question raised

Taxation in Personal Income Tax (IRPF).

The DGT's ruling

The compensation paid in lieu of a prize is not subject to the special tax on lotteries and gambling, as it is not a prize per se. This amount constitutes a capital gain in Personal Income Tax (IRPF), being a variation of assets not classified as income. Its quantification is the full amount of the compensation and it is included in the general tax base. No withholding tax for IRPF is applicable to this amount.

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