18.104.22.168.1. Prizes obtained by participating in games, contests, raffles or random combinations without advertising purposes
Included in this section are prizes that have been obtained as a result of participating in games, contests, raffles or random combinations.
Losses obtained in the tax period that exceed the profits obtained in the game in the same period will not be computed. Said calculation must be established at a global level, in terms of those obtained by the taxpayer throughout the same tax period and in strict relation to the amounts won or lost in bets or games.
Losses obtained from the game will only be computed when amounts of money or economically evaluable objects are risked in any way on future and uncertain results dependent to some extent on chance, and that allow their transfer between the participants, regardless of whether it predominates in them the degree of skill of the players or whether it is exclusively or fundamentally luck, bet or chance. Prizes may be in cash or in kind depending on the type of game.
For tax purposes, and in accordance with what is defined above, the types of games in which no financial outlay is made, such as programs or contests developed in the media, or random combinations for advertising purposes whose consideration is the acquisition of a product. without any additional cost, losses cannot be computed in any case.
For these purposes, in no case will losses derived from participation in certain games (State Lotteries and Betting, Autonomous Communities, ONCE Draws, Red Cross) be computed.
Likewise, this section will indicate the withholdings and payments on account made on the prizes obtained, amounts that the program transfers to box 0603 on page 17 of the declaration.
Note: The tax regulations establish that certain prizes (State Lotteries and Betting, Communities Autonomous, awards from ONCE, Red Cross, etc.) excluding any additional tax for personal income tax, so these awards should not be entered in the declaration.
As of July 5, 2018, the special tax applies to prizes over 10,000 euros.
The withholding made and the full amount of the prize obtained will be recorded through the data capture window, without discounting the aforementioned withholding. The person who grants the prize is obliged to issue certification where these concepts appear. The program accepts up to two different prizes.
PRIZES IN KIND
Through a data capture window, the valuation of the prize (market value) and, separately, the payment on account made will be recorded (the amount of which the program transfers to box 0603 from page 17 of the declaration); concepts that must appear in the certification that the person granting the awards is obliged to provide. The program accepts up to two different prizes.
Passed-on account deposit
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 that case, the amount of the passed-on payment on account will be entered in this box, so that the program does not add it to the valuation to determine the full income.