{"id":11065,"date":"2023-12-22T19:22:13","date_gmt":"2023-12-22T17:22:13","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/com-tributen-els-premis-de-la-loteria\/"},"modified":"2023-12-22T19:22:13","modified_gmt":"2023-12-22T17:22:13","slug":"com-tributen-els-premis-de-la-loteria","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/com-tributen-els-premis-de-la-loteria\/","title":{"rendered":"Com tributen els premis de la loteria ?"},"content":{"rendered":"
\n
Estan exempts els premis de la loteria l’import \u00edntegre dels quals sigui igual o inferior a 40.000 euros. Els premis superiors a 40.000 euros nom\u00e9s tributen respecte de la part que excedeixi d’aquest import.<\/h5>\n

Tributaci\u00f3 del 20%<\/h3>\n

Els premis de la loteria de Nadal, els de la Creu Roja, l’ONCE, la Grossa i altres loteries auton\u00f2miques a partir del 2023 varen deixar d’estar totalment exempts en l’IRPF, i van quedar subjectes a una tributaci\u00f3 fixa (gravamen especial) del 20%.<\/p>\n<\/div>\n

\n

Els perceptors d’aquests premis<\/strong>,\u00a0 en el moment del cobrament, suportaran una retenci\u00f3 o ingr\u00e9s a compte<\/strong> que haur\u00e0 de practicar-los l’organisme pagador del premi. Aquesta retenci\u00f3 s<\/strong>‘exigir\u00e0 de manera independent respecte de cada d\u00e8cim, fracci\u00f3 o cup\u00f3 de loteria o aposta premiat.<\/p>\n

Exempci\u00f3<\/strong><\/h3>\n

N’estan exempts els premis l’import \u00edntegre dels quals sigui igual o inferior a 40.000 euros<\/strong>. Els premis l’import \u00edntegre dels quals sigui superior a 40.000 euros nom\u00e9s tributen respecte de la part que excedeixi d’aquest import.<\/p>\n

Els contribuents de l’IRPF o els contribuents no residents sense establiment permanent que resultin agraciats i hagin suportat la retenci\u00f3 en el moment de l’abonament del premi no han de presentar cap altra autoliquidaci\u00f3.<\/p>\n

Retenci\u00f3<\/strong><\/h3>\n

La base de la retenci\u00f3 del gravamen especial est\u00e0 formada per l’import del premi que excedeixi de la quantia exempta. El\u00a0percentatge de retenci\u00f3 o ingr\u00e9s a compte \u00e9s del 20%<\/strong>.<\/p>\n

Aix\u00ed, per exemple, un premi de 100.000 \u20ac, tributaria al 20% sobre 60.000 \u20ac (100.000 – 40.000), per la qual cosa es practicaria una retenci\u00f3 de 12.000 \u20ac i es percebrien 88.000 \u20ac.<\/p>\n

Com tributen les participacions o premis compartits?<\/strong><\/h3>\n

En el cas de premis compartits (grup d’amics o parents, penyes, confraries…), en els quals el premi es reparteix entre tots els participants, s’han de distribuir els 40.000 \u20ac que estan exempts, entre tots els beneficiaris en proporci\u00f3 al seu percentatge de participaci\u00f3, i qui procedeixi al repartiment del premi que figuri com a beneficiari \u00fanic (o com a gestor de cobrament) per haver-ho manifestat aix\u00ed en el moment del cobrament del premi, ha d’estar en condicions d’acreditar davant l’Administraci\u00f3 Tribut\u00e0ria que el premi ha estat repartit als titulars de participacions, sent, per tant, necess\u00e0ria la identificaci\u00f3 de cada guanyador aix\u00ed com del seu percentatge de participaci\u00f3.<\/p>\n

El gestor del d\u00e8cim ha d’estar en condicions d’acreditar davant l’Administraci\u00f3 Tribut\u00e0ria que el premi ha estat repartit als titulars de participacions perqu\u00e8 quan es divideixi el premi no es consideri com una donaci\u00f3 i es gravi amb l’impost sobre successions i donacions.<\/p>\n

Atenci\u00f3.<\/strong>\u00a0\u00c9s recomanable que els d\u00e8cims premiats es cobrin a trav\u00e9s de les entitats banc\u00e0ries i que en el mateix banc s’identifiqui amb nom, cognoms i DNI a cadascuna de les persones amb els qui s’ha compartit el d\u00e8cim afortunat. L’efecte negatiu de no donar les dades identificatives de la llista de premiats en el banc \u00e9s que no arribin adequadament a l’Ag\u00e8ncia Tribut\u00e0ria. En aquest cas, el comprador del d\u00e8cim el cobrar\u00e0 al banc (amb la retenci\u00f3 del 20% igualment aplicada per endavant), per\u00f2 a l’hora de repartir-lo entre les persones amb les quals compartia aquest d\u00e8cim (ser\u00e0 complicat justificar davant l’Administraci\u00f3 Tribut\u00e0ria l’origen dels fons), el lliurament es podria considerar una donaci\u00f3 i, per tant, gravar-se amb l’impost sobre donacions.<\/p>\n

No residents sense establiment permanent<\/strong><\/h3>\n

Els contribuents no residents a Espanya sense establiment permanent que resultin agraciats i hagin suportat la retenci\u00f3 en el moment de l’abonament del premi podran sol\u00b7licitar la devoluci\u00f3 que pogu\u00e9s correspondre’ls per aplicaci\u00f3 d’un conveni per a evitar la doble imposici\u00f3 internacional.<\/p>\n

\"\"<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Estan exempts els premis de la loteria l’import \u00edntegre dels quals sigui igual o inferior a 40.000 euros. Els premis superiors a 40.000 euros nom\u00e9s tributen respecte de la part que excedeixi d’aquest import. Tributaci\u00f3 del 20% Els premis de la loteria de Nadal, els de la Creu Roja, l’ONCE, la Grossa i altres loteries […]<\/p>\n","protected":false},"author":1,"featured_media":8542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41],"tags":[2402,851,2724],"class_list":["post-11065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-fiscalitat-premis-loteria","tag-impostos-sobre-premis","tag-tributacio-loteria-nadal"],"acf":[],"yoast_head":"\nCom tributen els premis de la loteria ? | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/com-tributen-els-premis-de-la-loteria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com tributen els premis de la loteria ? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Estan exempts els premis de la loteria l’import \u00edntegre dels quals sigui igual o inferior a 40.000 euros. 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Els premis superiors a 40.000 euros nom\u00e9s tributen respecte de la part que excedeixi d’aquest import. 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