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V1519-24 20 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gravamen especial

Shared lottery winnings: the €40,000 exemption is apportioned among co-owners

A taxpayer inquired about the taxation of a €50,000 Christmas Lottery prize shared equally between two people. The DGT clarified that the €40,000 exemption is distributed among participants in proportion to their share of the prize.

The question raised

Taxation in the personal income tax (IRPF) of the total amount of the prize.

The DGT's ruling

The 40,000 euro exemption for lottery and gambling prizes is prorated among co-holders based on their respective shares. The special tax applies to the portion of the prize that exceeds said prorated exempt amount. This special tax is not included in the personal income tax (IRPF) taxable base.

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