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Form 100. 2019 Personal Income Tax return Exemption from certain prizes

Relevant literary, artistic or scientific prize 

The award of property or rights to one or more people, without consideration, will be considered a relevant literary, artistic or scientific prize in reward or recognition of the value of literary, artistic or scientific works, as well as the merit of their activity or work, in general, in such matters.

Grants, grants and, in general, amounts intended for the prior or simultaneous financing of works or work related to the aforementioned subjects will not be considered exempt prizes.

Prize requirements

  • The prize holder may not carry out or be interested in the economic exploitation of the work or awarded works.

    In particular, the prize may not imply or require the transfer or limitation of ownership rights over those, including those derived from intellectual or industrial property.

    This requirement shall not be considered to be breached by merely public disclosure of the work, for non-profit purposes and for a period of time not exceeding six months.

  • In any case, the prize must be awarded for works executed or activities carried out prior to its call.

Requirements for the call for the prize

The call must meet the following requirements:

  1. Awards held in Spain

    • Be national or international in nature.
    • No limitation on competitors for reasons beyond the essence of the prize.
    • The announcement should be made public in the Official State Gazette or the Autonomous Community and in at least one newspaper with a large national circulation.
  2. Awards held abroad or by International Organisations

    Prizes that are called abroad or by International Organisations will only have to meet the requirement of not establishing any limitations on the contestants for reasons beyond the essence of the prize.

Application for exemption

The declaration of the exemption must be requested, with the provision of the relevant documentation, by:

  1. The person or entity that is the winner of the prize, in general.

    The request must be made prior to the award.

    If the Tax Administration declares the exemption of the prize, the person or entity that is the convener will be obliged to notify, within the month following the granting of the award, the date of the prize, and the identification details of those who have benefited from the same.

  2. The person awarded the prize, when it is prizes held abroad or by International Organisations.

    In this case, the request must be made before the start of the regulatory period for the tax return of the financial year in which it was obtained.

Declaration of exemption

The exemption must be declared by the competent body of the Tax Administration, in accordance with the procedure approved by the Minister of Economy and Finance.

For the resolution of the dossier, a report may be requested from the competent ministerial department on the matter or, where applicable, from the corresponding body of the Autonomous Communities.

The declaration will be valid for successive calls provided that the terms of the declaration that motivated the file are not modified.

Prizes for certain gambling and gambling: tax and exempt amount (Additional Provision and Additional Provision of the Personal Income Tax Act)

They are not included in the taxable income base for Personal Income Tax purposes, but if they are subject to this tax by means of a special levy, the following prizes are included:

  • The prizes obtained from lotteries and bets organised by Sociedad Estatal Loterías y Apuestas del Estado and by the bodies or entities of the Autonomous Communities.
  • The prizes obtained from the prize draws organised by the Spanish Red Cross.
  • Prizes obtained from the game modalities authorised by the ONCE
  • The awards organised by public bodies or entities that carry out non-profit social or healthcare activities established in other Member States of the European Union or the European Economic Area and pursue identical objectives to those of the aforementioned bodies or entities.

Prizes subject to this tax, provided that the amount of the tenth, fraction or coupon of the lottery, or of the bet made is at least 0.50 euros, will be exempt when the full amount is equal to or less than 20,000 euros.

If the amount of the tenth, fraction or coupon is less than 0.50 euros, the exempt amount will be proportionally reduced.

The rest of the prizes (other than those listed) are considered capital gains and will integrate the general taxable income base for Personal Income Tax purposes.