The Special Tax on Lottery Prizes in Spain
The Special Tax on Lottery Prizes in Spain
Author(s): Carlos Carbajo NogalSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Editura Hamangiu S.R.L.
Keywords: Lottery prizes; National Lottery; Personal Income Tax; Special Lottery Tax;
Summary/Abstract: National Lottery prizes are subject to taxation in Spain through a specific tax, the Special Tax on Lottery Prizes. This tax has evolved over time, as prior to 2013, these prizes were taxed under successive Personal Income Tax laws. This article analyses this evolution, as well as the current legal tax regime for lottery prizes in Spain.
Journal: Cluj Tax Forum
- Issue Year: VIII/2025
- Issue No: 5
- Page Range: 345-356
- Page Count: 12
- Language: English
- Content File-PDF
