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V1612-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Lottery prizes deemed capital gains; €300 threshold applies to advance payment obligation

A person asks whether there is a minimum €300 threshold for declaring lottery prizes in kind. The DGT clarifies that such prizes are capital gains and that the €300 limit applies to the obligation to make an advance payment, not to tax declaration.

The question raised

1. Whether there is a minimum amount of 300 euros from which there is an obligation to declare prizes in kind.

The DGT's ruling

Prizes from games or sweepstakes are classified as capital gains and must be valued at their market value. The obligation to perform withholding tax does not exist if the withholding base is less than 300 euros, calculated on the acquisition value increased by 20 percent. The obligation to file the Personal Income Tax return depends on the general income limits established in Article 96 of the LIRPF and not on the amount of the prize.

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