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V1178-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Prizes from app download lottery taxed as capital gains

A company runs a hotel subscription and stay lottery after app download. The DGT rules that these prizes must be taxed as capital gains.

The question raised

Taxation in the Personal Income Tax (IRPF) of the referred prizes.

The DGT's ruling

As they are linked to the private sphere of the participants, the prizes are classified as capital gains pursuant to Article 33.1 of Law 35/2006. These prizes are subject to withholding or payment on account pursuant to Article 75.2.c of the Tax Regulation, unless they concern games regulated by Royal Decree-Law 16/1977 or the withholding base is less than 300 euros. If the prize is in kind, the withholding base is calculated by increasing the acquisition value or cost by 20 percent for the payer.

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