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A resident in Canada requested a refund of the 20% withholding tax applied to a National Lottery prize. The Directorate General for Taxes (DGT) ruled that, as lottery prizes are not exempt under the Double Taxation Convention between Spain and Canada, the withholding is lawful and no refund is due.
Cuestión planteada Devolución de la retención.
Los premios de lotería no están mencionados expresamente en el Convenio Hispano-Canadiense, por lo que se aplica la cláusula de rentas no mencionadas que permite gravar la renta en el Estado de la fuente (España). Al no existir exención en el Convenio, la retención del 20% aplicada según la normativa interna es la tributación final. Por tanto, no procede la devolución de la cantidad retenida.
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