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The taxpayer queried whether prizes from contests regulated by Law 13/2011 are exempt from Personal Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, as these games are organised under said legislation, the exception provided in the Tax Regulations applies.
Cuestión planteada Sometimiento a retención de los premios corrrespondientes a los concursos organizados al amparo de la Ley 13/2011.
Los premios entregados en concursos organizados al amparo de la Ley 13/2011 se consideran juegos organizados conforme a la normativa estatal sobre el juego. Por tanto, se encuentran incluidos en el ámbito del artículo 75.3.f) del Reglamento del Impuesto sobre la Renta de las Personas Físicas. En consecuencia, no existe obligación de practicar retención o ingreso a cuenta sobre dichos premios.
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