Skip to main content

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

Electronic processing

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)