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A query was raised regarding whether a €35,000 ONCE prize must be declared under the section for non-advertising games and raffles. The Directorate General for Taxes (DGT) ruled that, as the amount is below €40,000, it does not form part of the tax base.
Question raised: It is asked whether it is necessary to include an ONCE prize of €35,000 obtained during the year 2022 in the section: "Prizes obtained through participation in games, raffles or random combinations without advertising purposes".
ONCE prizes are subject to a special tax. However, prizes whose total amount is equal to or less than 40,000 euros are exempt from said tax. As they are not subject to the tax, these prizes are not included in the Personal Income Tax base and do not need to appear in the tax return.
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