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

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

Cash prizes

Through the data capture window, the full amount of the prize obtained and the withholding made will be recorded without deducting the amount thereof. The person who grants the prize is obliged to issue certification where these concepts appear.

The withholding made on the prizes obtained will be transferred by the program to box 0603.

In-kind awards

Through a data capture window, the valuation of the prize (market value) and, separately, the deposit made (the amount of which the program transfers to box 0603 will be recorded. on page 22 of the declaration). These concepts must appear in the certification that the person granting the prizes is obliged to provide.

In general, the "Full income" will be the sum of the "Valuation" and the "Income on account" , unless the amount of the latter has been passed on to the recipient. In this case, the amount of the passed-on payment will be entered in this box, so that the program does not add it to the valuation to determine the full income.