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An entity asks whether retention is due on 200 euro prizes from an automotive promotion. The DGT responds that no retention is required if the retention base is below 300 euros, except where the cumulative prize amount exceeds this threshold.
Cuestión planteada Se consulta respecto de la obligación de practicar retención a cuenta por el Impuesto sobre la Renta de las Personas Físicas.
No existe obligación de practicar retención o ingreso a cuenta sobre premios de juegos, concursos o rifas cuya base de retención no sea superior a 300 euros. Si la acumulación de premios por un mismo participante resultara en una base de retención superior a 300 euros, sí procedería la retención. En caso de que proceda la retención, el obligado será el mandante si existe mediación de pago, o el intermediario si no se cumplen los requisitos de dicha mediación.
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