8.2.6.1.1. Prizes obtained by participating in games, contests, raffles or random combinations without advertising purposes

This section includes prizes obtained as a result of participation in games, contests, raffles or random combinations.

Losses obtained in the tax period that exceed the winnings obtained in gambling in the same period will not be computed. This calculation must be established at a global level, in terms of the amounts obtained by the taxpayer throughout the same tax period and in strict relation to the amounts won or lost in bets or games.

Losses obtained through gambling will only be counted when amounts of money or objects that can be economically evaluated in any way are risked on future and uncertain results that depend to some extent on chance, and which allow their transfer between participants, regardless of whether the degree of skill of the players predominates or is exclusively or fundamentally due to luck, chance or chance. Prizes may be in cash or in kind depending on the game mode.

For tax purposes, and in accordance with the above, game modes in which no financial outlay is made, such as programs or contests developed in the media, or random combinations for advertising purposes whose consideration is the acquisition of a product at no additional cost, may not be computed as losses under any circumstances.

For these purposes, losses arising from participation in certain games (State Lotteries and Betting, Autonomous Communities, ONCE Lotteries, Red Cross) will not be counted under any circumstances.

Likewise, this section will indicate the withholdings and payments on account made on the prizes obtained, amounts that the program transfers to box 0565 on page 17 of the declaration.

Note: The tax regulations establish that certain prizes (State Lotteries and Betting, Autonomous Communities, ONCE prizes, Red Cross, etc.) are subject to tax from amounts of 2,500 euros, through a special tax, excluding any additional tax for personal income tax, so these prizes do not have to be stated in the declaration.

CASH PRIZES

The withholding made and the full amount of the prize obtained, without deducting the aforementioned withholding, will be recorded through the data capture window. The person who grants the award is required to issue a certificate stating these concepts. The program accepts up to two separate prizes.

PRIZES IN KIND

Through a data capture window, the valuation of the prize (market value) will be recorded, as well as, separately, the payment made on account (the amount of which the program transfers to box 0565 on page 17 of the declaration); concepts that must appear in the certification that the person who awards the prizes is required to provide. The program accepts up to two separate prizes.

Income on account passed on

As a general rule, the "Full payment" will be the sum of the "Valuation" and the "Payment on account" , unless the amount of the latter has been passed on to the recipient.

In this case, the amount of the charged-on-account payment will be entered in this box so that the program does not accumulate it in the valuation to determine the total income.