We have all seen images in which the elusive luck when you go to meet one, in the form of prize of the Lottery, a coupon of the ONCE or a plenary session at 15 of the Quiniela. Similarly, the expertise of a contestant or a team of them on television can bring important benefits or our own worth to receive recognition, through a literary award or a similar award. If you have got some «pinch" by any of these routes, the following tips may interest you: so you can avoid taking surprises in your Annual appointment with the Treasury.
If we refer to the prizes that are distributed Lotteries and State Bets (National Lottery, Bonoloto, Euromillones, Quiniela, etc), the draws organized by the Spanish Red Cross or the ONCE, are exempt from paying in the IRPF although they are subject to a 'Special tax' of 20%. Introduced in 2013, in the midst of an economic crisis, the raffle prizes awarded before July 5, 2018, and whose amount exceeds 2,500 euros, will be subject to the aforementioned retention. For games that take place between July 5 and December 31 of last year, the tax will be applied to prizes over 10,000 euros. «With the 20% rate, from the moment it is applied, we have paid and we would not have to declare », has confirmed the president of the Spanish Association of Tax Advisors and Tax Managers (Asefiget), Adolfo Jiménez.
Another thing would be if with the received we have obtained a later benefit. « If the money received yields, then it would be taxed », summarizes the head of Asefiget. For example, if you invest the million euros from the Joker of La Primitiva that he has just won in a house to sell it later or acquires some shares, for which he receives a dividend or a benefit for later disposing of them, then he will be taxed for it. The sale of shares would be a capital gain and this would also be attributed to the savings base, applying the corresponding tax rate. As Jiménez has commented, if we talk about dividends, these go to the yields of movable capital (saving base) Withholding 19% and taxing according to the accumulated income, applying the corresponding tax rate.
As the highest representative of Asefiget recalled, there are more types of prizes exempt from paying the IRPF, we refer to those organized by public bodies or entities of a social nature and non-profit assistance of the European Union. Precisely, the red line is that if there is "commercial exploitation" must be declared Also exists a listing of exempt awards, which includes organizations such as the Menéndez Pelayo International University (UIMP) through foundations (AENA, Autor-SGAE, Pfizer, etc ...), official bodies (the Ministry of Culture, Ávila City Council, etc. .) or media, among others.
Hacienda stays "almost with half"
Regarding awards from TV or radio contests, Jiménez has clarified that we are facing gains that go to the general rate, of a progressive nature, adding to the income from work: "Finance is approximately half," said Jiménez who adds that it will also depend on the autonomous community in which let's make the declaration, since half of the so-called general base is in the hands of this administration. "For example, in Catalonia in the last section - the largest - it can be reached at a rate of 52% », said the expert.
Regarding the literary prizes, Adolfo Jiménez, who presides over Asefiget, has remembered that it is supposed that after them there is a time of dedication. «They are usually considered irregular and although it is taxed by them, there is a reduction of 30% ", said this expert who recalls that accounts will be given to the Treasury for the remaining 70%. "The entity that grants it already knows if its prize is exempt or not, since it is this one who requests it, the president of Asefiget has clarified. In this case, it is taxed as labor income (General Base).