El Gordo de la Primitiva — how prizes are taxed

Spain: the rules

Spain applies a special 20% levy (gravamen especial) to prizes from state lotteries such as La Primitiva, EuroMillions and El Gordo, but only on the portion above the €40,000 exempt amount per prize. The operator withholds the tax at payout, so no further income tax is due on the prize itself; non-residents are subject to the same 20% special levy, subject to treaty relief.

How long you have to claim

Generally 3 months from the draw for SELAE lottery prizes.

Regulator: Dirección General de Ordenación del Juego (DGOJ) — official site

Full country guide: every Spain game, ranked, with tax rules. For a cross-border view, see lottery tax in every country and the after-tax prize calculator.