Skip to main content
Practical Income Manual 2023.

Special tax on the prizes of certain lotteries and bets: exempt amounts

Regulations: Additional Provision thirty-third Law Personal Income Tax


They are not included in the tax base of Personal Income Tax , 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 types of games authorized by the National Organization of the Spanish Blind (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 that pursue objectives identical to those of the aforementioned organizations or entities.

The rest of the prizes (other than those just listed) are considered capital gains and make up the general tax base of Personal Income Tax .

Exempt amounts

In 2023, prizes whose full amount is equal to or less than 40,000 euros will be exempt from the special tax.

Prizes whose full amount is greater than 40,000 euros , will be subject to taxation of the special tax with respect to the part thereof that exceeds said amount.

This exemption will apply as long as the amount of the tenth, fraction, lottery coupon or the bet placed is at least 0.50 euros. If is less than 0.50 euros , the maximum exempt amount will be reduced proportionally.

In the event that the prize is shared ownership, the exempt amount will be prorated among the co-owners based on the share that corresponds to them.