msg1 msg2 msg3
Administrative Procedures
General Information
- Name
-
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
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 201111
- Description
-
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.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
Highlighted banners
Enlaces a información destacada del Ministerio de Hacienda
