Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 136. Personal Income Tax and Non-resident Income Tax. Special tax on prizes in certain lotteries and bets. Self-assessed tax return.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
201222
Description

Establishing liability for Personal Income Tax, Non-resident Income Tax and Corporation on prizes in lotteries and bets organised by the State Lottery and other bodies in Spain and other member states of the European Union or the European Economic Area

and which were previously exempt.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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