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Form 100. Personal Income Tax Return 2022

Prizes obtained by participating in games, contests, raffles or random combinations without advertising purposes

This section includes prizes obtained as a result of participation in games, contests, raffles or random combinations.

  1. Cash prizes

    Through the data capture window, you will record the full amount of the prize obtained (without deducting the amount of the withholding) and the withholding made.

    The person who grants the award is required to issue a certificate stating these concepts.

    Any withholdings made on prizes obtained will be transferred by the program to box 0603.

  2. In-kind awards

    The prize's valuation (market value) and, separately, the payment made on account will be recorded through a data capture window. These concepts must appear in the certification that the person who grants the awards is required 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 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.

    Any payments made on prizes obtained will be transferred by the program to box 0603.

  3. Asset losses

    Losses obtained through gambling will only be reflected when amounts of money or objects that are economically evaluable in any way are risked on future and uncertain results that depend to some extent on chance, and that allow their transfer between participants, regardless of whether the degree of skill of the players predominates or is exclusively or fundamentally due to luck, chance or chance. Prizes may be in cash or in kind depending on the game mode.

    In no case will losses arising from participation in certain games (State Lotteries and Betting, Autonomous Communities, ONCE Lotteries, Red Cross) be counted.

Note: The tax regulations establish that certain prizes (State Lotteries and Betting, Autonomous Communities, ONCE prizes, Red Cross, etc.) are subject to a special tax, excluding any additional tax for personal income tax, so these prizes do not have to be stated in the declaration.

In 2022, the special tax applies to prizes over 40,000 euros.