Doctrine by topic · DGT Observatory

Special Tax: 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

Refined position High confidence 45 rulings · 2014–2024

Current position

The special tax on lottery prizes and gambling winnings applies to the portion exceeding the exempt amount of 40,000 euros. This exemption is prorated among co-holders based on their respective shares. This tax is not included in the Personal Income Tax (IRPF) taxable base.

The DGT's position has maintained the mechanism of prorating the exemption among co-holders. The main change lies in the amount of the exemption, which has gone from 2,500 euros in 2014 (V0021-14) to 40,000 euros in the most recent rulings (V1519-24).

Turning points

  1. V0121-22

    Introduces the 40,000 euro exemption per ticket and clarifies that these prizes are not included in the IRPF taxable base.

Analysis based on 44 of 45 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1519-24 20 Jun 2024

Shared lottery winnings: the €40,000 exemption is apportioned among co-owners

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidaimporte exentobase imponibleretención LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 33ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0619-22 23 Mar 2022

Online gaming prizes not subject to special tax are taxed as capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialesgravamen especialjuegos de suertepérdidas en el juegobase imponible LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.d
Affects CompanyExpat · Non-residentIndividual
V0228-22 9 Feb 2022

Sports betting prizes taxed as capital gains for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialespérdidas patrimonialesjuegos de suerteperiodo impositivogravamen especial LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.d
Affects CompanyExpat · Non-residentIndividual
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
V0598-20 16 Mar 2020

Devengo of a lottery prize for non-residents occurs upon payment

SG de Fiscalidad Internacional
devengogravamen especialpremios de loteríano residentehecho imponible TRLIRNR — RDLeg 5/2004 del IRNR art. 4TRLIRNR — RDLeg 5/2004 del IRNR art. Disposición adicional quinta
Affects CompanyExpat · Non-residentIndividual

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