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

These types of prizes for participation in contests or random combinations made for advertising purposes differ from those previously mentioned without advertising purposes, in that in this case there is no possibility of compensation for negative items.

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.

In-kind awards

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 0603 on page 22 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.