El próximo 22 de diciembre se celebra el tradicional Sorteo de la Lotería de Navidad 2019, para el cual se venden miles de décimos en todo el país, la pregunta es... si somos los agraciados...cuánto se queda Hacienda?
This is a question that many people are unaware of their answer and mistakenly believe that the tax withholding 20% of the prize obtained is wrong since it is depending on the amount tranches....in 2018 the first 10,000 were exempt and for this year 2019 the first 20,000 will be exempt, with a practical example we see it clearer, a prize of € 100,000 would be taxed at 20% on € 80,000 (100,000 - 20,000), so a € 16,000 withholding would be applied and € 84,000 would be collected.
- In 2020, the exemption will reach the prizes of up to 40,000 euros, so that it will already be applied to the Prizes of the Child Draw, which will be held on January 6, 2020.
- In the case of shared prizes (group of friends or relatives, clubs, brotherhoods ...), in which the prize is distributed among all participants, the € 20,000 that are exempt must be distributed, among all beneficiaries in proportion to its percentage of participation, and who proceeds to the distribution of the prize that appears as the sole beneficiary (or as a collection manager) for having stated it at the time of the collection of the prize, must be able to prove before the Tax Administration that the prize has It has been distributed to the holders of participations, being therefore necessary the identification of each winner as well as their percentage of participation.
- IRPF taxpayers or non-resident taxpayers without permanent establishment who are graceful and have withheld the retention at the time of payment of the prize will not have to submit any other self-assessment.
- Additionally, non-resident taxpayers without permanent establishment who are graced and have withheld the retention at the time of payment of the prize may request the return that could correspond to them by application of an agreement to avoid international double taxation.
- Taxpayers of Corporation Tax that obtain a prize subject to the special tax must include, as they did before January 1, 2013, the amount of the prize between the income of the period subject to the tax and the withholding / deposit on account of 20% supported as a payment on account more.