Spanish Christmas lottery: every prize after tax
El Gordo pays €400,000 on a €20 décimo. Hacienda withholds 20% of the part above €40,000, €72,000, so the winner receives €328,000. Only the three biggest prizes are taxed at all.
| Prize | Numbers drawn | Prize per décimo | Tax withheld | Paid to the winner |
|---|---|---|---|---|
| El Gordo (first prize) | 1 | €400,000 | €72,000 | €328,000 |
| Second prize | 1 | €125,000 | €17,000 | €108,000 |
| Third prize | 1 | €50,000 | €2,000 | €48,000 |
| Fourth prize | 2 | €20,000 | €0 | €20,000 |
| Fifth prize | 8 | €6,000 | €0 | €6,000 |
| La Pedrea | 1,794 | €100 | €0 | €100 |
Shared tickets
For a share of a décimo, the €40,000 tax-free amount is shared in the same proportion. A €5 share of a décimo that wins El Gordo receives €100,000 before tax; its part of the tax-free amount is €10,000, so the tax is €18,000 and €82,000 is paid. Group tickets bought through a club, a company or a bar work the same way for each share.
How the tax is paid
The special tax is withheld when the prize is paid, and the prize does not go on the income tax return. A ticket that cost less than €0.50 gets a proportionally smaller tax-free amount. The same rule applies to the other draws of Loterías y Apuestas del Estado and ONCE, such as El Niño in January.
Questions
How much does Hacienda take from El Gordo?
€72,000 on a €20 décimo: 20% of the €360,000 above the tax-free €40,000. The winner receives €328,000.
Is the second prize taxed?
Yes: €17,000 on a décimo, leaving €108,000. The third prize pays €2,000 of tax; the fourth and fifth prizes and La Pedrea are below €40,000 and are paid in full.
Do I declare the prize on my tax return?
No. The 20% withheld at payment is the whole tax on the prize; it is not included in the income tax return.
Prize amounts per décimo as drawn since 2011; tax rule from the Agencia Tributaria. Spain's lottery tax · other countries. Estimates, not tax advice.
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