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Non-Resident Taxation Manual (February 2024)

Chapter 7. Special tax on the prizes of certain lotteries and bets

Regulations: Additional Provision Fifth Law IRNR


Prizes from State lotteries, Autonomous Communities, the National Organization of the Spanish Blind and the Spanish Red Cross will be subject to non-resident income tax through a special tax.

The following prize amounts are exempt from taxation:

  • For awards derived from games that took place prior to 5 July 2018, the exempt amount is 2,500 euros.

  • As of 5 July 2018, inclusive, the exempt amount is 10,000 euros; 20,000 euros for awards derived from games held in 2019; and for awards given as of 1 January 2020, the exempt amount is 40,000 euros.

Any awards higher than these amounts are taxed according to the difference.

Taxable base

The taxable base will consist of the amount of the prize which exceeds the exempt amount.

If the prize should be shared, the taxable base will be distributed between the co-owners according to their respective shares.


The tax will be accrued at the time when the prize is paid.

Withholding or payment on account

Prizes subject to the special tax, even if exempt by virtue of the rulings of any applicable agreement to avoid double taxation, will be subject to withholding or on-account payment.

The base for withholding will be determined by the amount of the taxable base of the special tax.

The withholding or deposit percentage on account will be 20%.

The withholdings will be deposited using form 230 and will be included on the annual informative tax return, form 270

Filing the special tax return

The winners of prizes subject to the special tax must file a return (form 136) for this tax.

However, there will be no obligation to present the aforementioned declaration when the prize obtained had been of a lower amount than the exempt amount or the planned withholding or payment on account had been made in relation to it. in the previous section.

When amounts have been deposited in the Treasury, or withholdings on account for this special tax have been borne, in amounts greater than those derived from the application of an agreement to avoid double taxation (in most cases for taxing these prizes exclusively in the country of residence), said application and the consequent refund may be requested by presenting the self-assessment form 210 (subsection G) in the manner, place, deadlines and with the documentation established for said self-assessment (see Chapter 5 . Declaring income not obtained through permanent establishment by non-residents).

In self-assessment form 210, code 31 shall be indicated as the type of income.

In the sphere of non-resident income tax, prizes won by taxpayers without there being permanent establishment may only be taxed through this special tax.