1.- There are two types of awards:


  • Awards subject to a type of special assessment = 20%

Are those prizes granted by Lotteries and Bets of the State, the Autonomous Communities, Draws the ELEVEN, Red Cross.

You must keep in mind that the first € 2,500 are exempt from paying taxes. Thus for example, a prize of 100,000€, tributaría to 20% over 97.500 € (100.000-2.500), so that it would practice a retention of 19.500 € and the citizen award would be perceived 80.500 €.

This retention is automatic at the time you collect your prize.


  • Awards that generate capital Gains

Are the awards won by participating in games, contests, raffles or lotteries without or for advertising purposes.

The prizes obtained without advertising purposes, for example the Online Game, you can deducirte losses and invested, with the limit of the money they earned. So for example, if you got 100 euros, you won to 14,400 euros and lost 9,000 euros, at the end of the year in your account will be € 5,500, but the net profit will be 5,400 euros, you will subtract 100 eur initial income on this amount is that you will have the obligation to make the declaration.

the Retains the supporting documents because the Treasury knows about the profits but not the losses.

2.- is NOT there is a minimum exempt level of which is not to be compelled to testify (except in the National Lottery, etc). The retention of 19% will be from € 300.

3.- In the case of marriage, whatever the regime to which they are subjected, they must declare the spouse who obtained it. In the case of an award granted to a group of friends, you must identify each one of the participants in order to avoid being taxed for a donation. It is desirable to create a group in WhatsApp of the players, to make a picture to the ticket and send it to all, specifying what amount you play each one, if not the same.

4.- For Finance there are two types of baskets christmas:


  • baskets of christmas that will give you on the company should be declared as “payment in kind”, so that it would be added to the declaration of your income as income from employment. As the values are quite small, it is usual not to declare them.
  • the

  • Baskets christmas bars, restaurants, supermarkets, etc, in this case the Treasury could be considered as net capital gains. If the value is small, it often is not include.


5.- How to know doing what you’ve won what?. In the first place, the data may already come included in your Draft of income. On the other hand, all payors of awards, communicate all information on the model 190 annual, so it will not be surprising if the Treasury claims you “forgot”.

It is curious that the houses of betting online communicate the awards to the Treasury, but forget to declare the losses. So, do not forget to fill in your income tax return correctly to not be taxed more.

Cristobal Rueda

Autor Cristobal Rueda

En ocasiones el trabajo profesional se convierte también en amigos de clientes. Hoy disponemos de numerosas herramientas digitales que posibilitan y facilitan esa tarea. El blog es una de ellas y siempre ha sido mi preferencia, ya que permite reflexionar sobre el tema. En Perfil_blog a modo de diario profesional en línea compartimos conocimientos profesionales, experiencia e información que puede ser útil para el crecimiento de su empresa. Un abrazo. Cristóbal Rueda, gerente de Perfil Asesor.

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