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A university has requested clarification on whether it must apply tax withholding to student competition prizes amounting to 300 euros or less. The Directorate General of Taxes (DGT) has ruled that there is no obligation to withhold tax when the base does not exceed this amount, provided that the prizes are classified as capital gains.
Question raised: Subject to withholding on account of Personal Income Tax (IRPF): application of article 75.3.f) of the Tax Regulation.
There is no obligation to withhold or make a payment on account on prizes where the withholding base is not greater than 300 euros. This exception is applicable when the prizes are classified as capital gains. The classification of the prize (income from employment, economic activities, or capital gains) will determine the corresponding withholding model.
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