PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 230. Personal Income Tax and Non-Resident Income Tax: Withholdings and on-account payments of the special tax on prizes from certain lotteries and bets; Corporation Tax: Withholdings and on-account payments on prizes from certain lotteries and bets. Self-assessed tax return

To establish the liability to Personal Income Tax of prizes for lotteries and bets organised by the State Lottery and Betting Organisation and other bodies, both within Spain and in other member states of the European Union or the European Economic Area which were previously exempt.