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The prizes awarded by Loterías y Apuestas del Estado are:
• Not subject to deductions if the amount of the prize is equal to or less than €40,000 for prizes derived from lotteries or betting pools held after 1 January 2020.
• Subject to deductions for prizes greater than €40,000. It should be borne in mind that a National Lottery ticket or sub-ticket (décimo) may contain more than one prize. The deduction will only apply to those prizes that exceed this amount, so that all prizes that do not reach this amount either for lottery sub-tickets or bets are tax free.
You can have a prize winning ticket with an exempt amount for one prize and also another prize to which tax will be applied.
In the case of El Millón (game associated with Euromillions), the exemption is €24,000, since the ticket only costs €0.30 and the tax-exempt limit applies proportionally in the case of bets less than €0.50.
The amount to be deducted will be 20% of each prize, excluding the first €40,000 except for the El Millón game, where the amount exempt from taxes is €24,000.