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

Relevant literary, artistic or scientific award 

A relevant literary, artistic or scientific prize will be considered the granting of goods or rights to one or more people, without compensation, in reward or recognition of the value of literary, artistic or scientific works as well as the merit of their activity or work, in generally, in such matters.

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

Award requirements

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

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

    This requirement will not be considered non-compliance due to the mere public disclosure of the work, without lucrative purpose and for a period of time not exceeding six months.

  • In any case, the prize must be awarded with respect to works executed or activities developed prior to its call.

Requirements for the award call

The call must meet the following requirements:

  1. Awards announced in Spain

    • Have a national or international character.
    • Do not establish any limitations regarding the contestants for reasons unrelated to the essence of the prize.
    • That your announcement be made public in the Official Gazette of the State or the Autonomous Community and in, at least, one newspaper with large national circulation.
  2. Awards announced abroad or by International Organizations

    Awards that are announced abroad or by International Organizations will only have to meet the requirement of not establishing any limitation with respect to the contestants for reasons unrelated to the essence of the award.

Exemption Request

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

  1. The person or entity calling for the award, in general.

    The request must be made prior to the award of the prize.

    If the Tax Administration declares the exemption of the prize, the person or entity convening the prize will be obliged to communicate, within the month following the grant, the date of the grant, the prize awarded and the identifying data of those who have benefited from it.

  2. The awarded person, in the case of awards announced abroad or by International Organizations.

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

Exemption declaration

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.

To resolve the file, a report may be requested from the competent Ministerial Department for the matter or, where appropriate, from the corresponding body of the Autonomous Communities.

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

Prizes from certain lotteries and bets: tax and exempt amount (Additional Provision thirty-third and Additional Provision thirty-fifth Personal Income Tax Law)

They are not included in the personal income tax tax base, but the following prizes are subject to said tax through a special tax:

  • The prizes obtained from lotteries and bets organized by the State Lottery and Betting Society of the State and by the bodies or entities of the Autonomous Communities.
  • The prizes obtained from the draws organized by the Spanish Red Cross.
  • The prizes obtained from the game modalities authorized by ONCE
  • Awards organized by public organizations or entities that carry out non-profit social or welfare activities established in other member states of the European Union or the European Economic Area and pursue objectives identical to those of the aforementioned organizations or entities.

The prizes subject to this tax as long as the amount of the tenth, fraction or lottery coupon, or of the bet placed is at least 0.50 euros, will be exempt when their 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 reduced proportionally.

The rest of the prizes (other than those listed) are considered capital gains and will form part of the general personal income tax tax base.