Spain: tax on lottery prizes
Spain taxes lottery prizes at 20% of the part of each prize above €40,000, withheld when the prize is paid. For El Gordo, the first prize of the Christmas lottery, on one €20 décimo (€400,000), the tax is €72,000 and the winner receives €328,000.
How the tax works
Withheld when the prize is paid; the prize is not declared on the income tax return. The EUR 40,000 exemption applies per ticket, fraction or share; shared prizes split it in proportion; tickets under EUR 0.50 get a proportional exemption.
Games covered: Lotería de Navidad, Lotería del Niño, Lotería Nacional, EuroMillones, La Primitiva, Bonoloto.
Questions
Are lottery winnings taxed in Spain?
Yes, above €40,000 per prize: 20% of the excess is withheld when the prize is paid. Smaller prizes are paid in full.
Do I declare a lottery prize on my Spain tax return?
No, not in the income tax return: the special tax withheld at payment is the whole tax on the prize.
Rules checked on 29.09.2026; compare other countries or see the United States calculator. Estimates, not tax advice.
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