Special tax on prizes from certain lotteries and bets: exempt amounts

Regulations: Additional Provision Thirty-Third and Transitional Provision Thirty-Fifth Law IRPF

Prizes

They are not included in the tax base of IRPF , but they are subject to said tax through a special levy on the following prizes:

• Prizes obtained from lotteries and bets organised by the State Lottery and Betting Company and by the bodies or entities of the Autonomous Communities.
• Prizes obtained from raffles organized by the Spanish Red Cross.
• Prizes obtained from the game modalities authorized by the Spanish National Organization for the Blind (ONCE).
• Awards organised by public bodies or entities that carry out non-profit social or assistance activities established in other Member States of the European Union or the European Economic Area and that pursue objectives identical to those of the aforementioned bodies or entities.

The rest of the prizes (other than those just listed) are considered capital gains and are part of the general tax base of IRPF .

Exempt amounts

In 2019, prizes with a total value equal to or less than 20,000 euros will be exempt from the special tax.

Prizes with total value exceeding 20,000 euros will be subject to special tax on the portion of prize that exceeds this amount.

This exemption will apply provided that the amount of the tenth, fraction, lottery coupon or bet placed is at least 0.50 euros. If is less than 0.50 euros , the maximum exempt amount will be reduced proportionally.

In the event that the prize is jointly owned, the exempt amount will be prorated among the joint owners based on their corresponding share.

New in 2019: The minimum tax-exempt amount for lottery prizes subject to special tax has been raised to 20,000 euros in 2019.