El Niño lottery: the prizes after tax

The first prize of El Niño, drawn on 6 January, pays €200,000 on a €20 décimo. Hacienda withholds 20% of the part above €40,000, €32,000, so the winner receives €168,000.

Per EUR 20 décimo; 20% of the part above EUR 40,000 is withheld when the prize is paid
PrizeNumbers drawnPrize per décimoTax withheldPaid to the winner
First prize1€200,000€32,000€168,000
Second prize1€75,000€7,000€68,000
Third prize1€25,000€0€25,000

The second prize of €75,000 per décimo pays €7,000 of tax and leaves €68,000. The third prize, €25,000, is below the tax-free €40,000 and is paid in full, as are all the smaller prizes.

Shares and the tax return

A share of a décimo gets the same share of the €40,000 tax-free amount. The tax is withheld when the prize is paid, and the prize does not go on the income tax return. The same rules apply to the Christmas lottery.

Prize amounts per décimo from the draw's rules; tax rule from the Agencia Tributaria. Spain's lottery tax. Estimates, not tax advice.

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