8.2.6.1.2. Prizes obtained by participating in contests or random combinations for advertising purposes

This type of participation prize is differentiated in contests or random combinations carried out for advertising purposes from those previously presented for advertising purposes, in which there is no possibility of offsetting negative entries.

Cash prizes

The data capture window will enter the withholding made and the full amount of the prize obtained, without discounting the aforementioned withholding. The person who grants the prize is obliged to issue a certificate stating these concepts. The programme accepts up to two different prizes.

In-kind awards

A data capture window will show the prize's assessment (market value) and, separately, the payment on account made (the amount of which the program transfers to box 0603 on page 22 of the tax return); Concepts that must be included in the certification that must be provided by the person granting the prizes. The programme accepts up to two different prizes.

Payment to account charged

In general, the "Full income" will be the sum of the "Valuation" and the "Deposit on account", unless the amount of the latter has been passed on to the recipient.

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