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An organization from Valencia asks whether the prizes from its competitions are exempt from Corporate Income Tax for the Fallera commissions. The DGT indicates that the inquiry cannot resolve matters regarding third-party regimes, but explains the exemption conditions for partially exempt entities.
Question raised 1) Whether the described prizes are or are not exempt from Corporate Income Tax or, where applicable, from any other tax.
If the winning entity is partially exempt, the prize shall be exempt if it arises from its specific object or purpose and does not derive from an economic activity. Regarding withholding, a 19% payment on account must be made unless the amount does not exceed 300 euros. This withholding criterion applies regardless of whether the income is included in the winning entity's taxable base.
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