Model 230.Personal Income Tax and Non-Resident Income Tax:Special tax withholdings and on-account deposits for certain gambling and lottery winnings;Corporation tax:Withholdings and on-account deposits for certain gambling and lottery winnings.Self-assessment
General data
Designation
Model 230.Personal Income Tax and Non-Resident Income Tax:Special tax withholdings and on-account deposits for certain gambling and lottery winnings;Corporation tax:Withholdings and on-account deposits for certain gambling and lottery winnings.Self-assessment
Type of procedure
Taxation
Subject
Taxes
Object
To establish that prizes won in lotteries and bets organised by the Sociedad Estatal Loterías y Apuestas del Estado and other national bodies and those of other Member States of the European Union or the European Economic Area, which until now have been exempt from personal income tax, are subject to personal income tax.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen
Place of presentation
Telematics
Phases of the procedure/service
No specific phases of action
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Resources
No appeal is admissible
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Order HAP/70/2013 of 30 January,approving form 230 "Personal Income Tax and Non-Resident Income Tax:Withholdings and payments on account of the Special Tax on certain lottery awards and gambling proceeds;Corporation tax:Withholdings and on-account deposits for certain gambling and lottery winnings.Self-assessment" and Form 136 "Personal Income Tax and Non-Resident Income Tax.Special Tax on certain lottery awards and gambling proceeds.Self-assessment".(BOE 31-Jan-2013)