The special tax on lottery prizes in Spain
[EN] 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 l...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de León |
| Repositorio: | BULERIA. Repositorio Institucional de la Universidad de León |
| OAI Identifier: | oai:dnet:buleria_____::fdb2ee011c68baec7cf3818089589f52 |
| Acceso en línea: | https://hdl.handle.net/10612/28621 |
| Access Level: | acceso abierto |
| Palabra clave: | Derecho Financiero y Tributario Lottery prizes National Lottery Personal income tax Special lottery tax Premii loterie Loteria Națională Impozitul pe veniturile persoanelor fizice Impozitul special pentru premiile loteriei 5605.06 Derecho Fiscal |
| Sumario: | [EN] 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. |
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