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V3074-20 14 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gravamen especial

Lottery prizes with joint ownership prorate the €40,000 exemption among co-owners

An entity selling lottery shares has requested clarification on the taxation and withholding of shared prizes. The DGT clarifies that the €40,000 exemption is prorated among co-owners and that the entity acts solely as a payment intermediary.

The question raised

Taxation of shared prizes obtained. Withholdings.

The DGT's ruling

In prizes with shared ownership, the 40,000 euro exempt amount is prorated among the co-owners according to their participation share. The taxable base for the special tax is the amount of the prize that exceeds said prorated exempt amount. The 20% withholding must be applied by the payer of the prize and not by the entity acting as a payment intermediary. Prizes are not included in the personal income tax (IRPF) taxable base.

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