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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Detalles Bibliográficos
Autor: Carbajo Nogal, Carlos
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
id ES_9da9ef8d4cf72dbe48d530fb7f45a2b1
oai_identifier_str oai:dnet:buleria_____::fdb2ee011c68baec7cf3818089589f52
network_acronym_str ES
network_name_str España
repository_id_str
spelling The special tax on lottery prizes in SpainImpozitul special pentru premiile la loterie în SpaniaCarbajo Nogal, CarlosDerecho Financiero y TributarioLottery prizesNational LotteryPersonal income taxSpecial lottery taxPremii loterieLoteria NaționalăImpozitul pe veniturile persoanelor fiziceImpozitul special pentru premiile loteriei5605.06 Derecho Fiscal[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.[RO] Premiile Loteriei Naționale sunt supuse impozitării în Spania printr‑un impozit specific, impozitul special pentru premiile loteriei. Acest impozit a evoluat în timp, deoarece, înainte de 2013, aceste premii erau impozitate în temeiul unor legi succesive privind impozitul pe venit. Acest articol analizează această evoluție, precum și regimul fiscal actual pentru premiile loteriei în Spania.SIEditura HamangiuDerecho Financiero y TributarioFacultad de Derecho2025info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttps://hdl.handle.net/10612/28621reponame:BULERIA. Repositorio Institucional de la Universidad de Leóninstname:Universidad de LeónInglésinfo:eu-repo/semantics/openAccessoai:dnet:buleria_____::fdb2ee011c68baec7cf3818089589f522026-06-24T12:43:27Z
dc.title.none.fl_str_mv The special tax on lottery prizes in Spain
Impozitul special pentru premiile la loterie în Spania
title The special tax on lottery prizes in Spain
spellingShingle The special tax on lottery prizes in Spain
Carbajo Nogal, Carlos
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
title_short The special tax on lottery prizes in Spain
title_full The special tax on lottery prizes in Spain
title_fullStr The special tax on lottery prizes in Spain
title_full_unstemmed The special tax on lottery prizes in Spain
title_sort The special tax on lottery prizes in Spain
dc.creator.none.fl_str_mv Carbajo Nogal, Carlos
author Carbajo Nogal, Carlos
author_facet Carbajo Nogal, Carlos
author_role author
dc.contributor.none.fl_str_mv Derecho Financiero y Tributario
Facultad de Derecho
dc.subject.none.fl_str_mv 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
topic 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
description [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.
publishDate 2025
dc.date.none.fl_str_mv 2025
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/10612/28621
url https://hdl.handle.net/10612/28621
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Editura Hamangiu
publisher.none.fl_str_mv Editura Hamangiu
dc.source.none.fl_str_mv reponame:BULERIA. Repositorio Institucional de la Universidad de León
instname:Universidad de León
instname_str Universidad de León
reponame_str BULERIA. Repositorio Institucional de la Universidad de León
collection BULERIA. Repositorio Institucional de la Universidad de León
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869414761686368256
score 15,812429

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