Doctrine by topic · DGT Observatory

Exempt Amount: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2023

Current position

Prizes subject to the special tax are exempt from said tax if their total amount is equal to or less than 40,000 euros. In the case of joint ownership, this 40,000 euro exemption is prorated among the co-owners according to their share of participation. These prizes are not included in the taxable base of the IRPF (Personal Income Tax) and the withholdings applied are of a liberating nature.

The DGT's position has evolved in accordance with legislative changes regarding the exempt amount, moving from 2,500 euros (V2345-20) to 10,000 euros (V0197-19) and finally to 40,000 euros (V3074-20). The criterion regarding the proration of the exemption in joint ownership and the non-inclusion in the IRPF has remained constant.

Turning points

  1. V3074-20

    Establishes that the exempt amount is 40,000 euros and that the 20% withholding must be applied by the prize payer and not by the payment intermediary.

  2. V0121-22

    Confirms that the 40,000 euro exemption is unique per coupon and that withholdings do not reduce the IRPF net tax liability.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V2345-20 9 Jul 2020

Shared lottery prizes: tax exemption is apportioned among co-owners

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidacuantía exentamediación de pagoautoliquidación LIRPF — Ley 35/2006 del IRPF art. disposición adicional trigésima terceraLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2469-15 5 Aug 2015

Lottery prizes held jointly are taxed according to each co-owner's share

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidamediación de pagobase imponiblecuantía exenta LIRPF — Ley 35/2006 del IRPF art. Disposición adicional trigésima terceraLey 16/2012
Affects CompanyExpat · Non-residentIndividual

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