Tax Authority Monitors Your Lottery Prizes: What Data They Receive If You Win Over €20,000

Key data

If you win a prize from the National Lottery, La Primitiva, EuroMillions, or any game managed by SELAE above €20,000, the Tax Authority already has your data before you file your tax return. The Resolution of September 14, 2026 from the AEAT publishes the amendment that extends and updates the information exchange agreement originally signed in 2022 between the AEAT and SELAE.

The mechanism is not new, but its extension for up to four more years and the update of security clauses consolidate it as a permanent system of tax control over large prizes.

What does this regulation establish?

The amendment modifies and extends the original 2022 agreement between the AEAT and SELAE. Its content is structured in three main blocks:

Monthly information supply (automatic)

SELAE will send the AEAT, on a monthly basis and automatically, the following data for each winner of a prize exceeding €20,000:

• Winner's identification data (name, NIF/NIE or CIF in the case of legal entities)
• Full prize amount
• Withholdings applied to the prize
• Bank account associated with payment

Additional supplies upon AEAT request

In addition to the automatic monthly flow, the AEAT may request complementary information from SELAE in specific cases:

• Reading of winning ticket receipts
• Amount wagered by the winner
• Supporting documentation for winners who are legal entities (companies, joint ownership communities, etc.)

Legal framework and data protection

The amendment updates security clauses to the current regulatory framework:

• General Data Protection Regulation (GDPR)
• Organic Law 3/2018 on Personal Data Protection and guarantee of digital rights (LOPDGDD)
• National Security Scheme (ENS)

A critical point: the transfer of data from SELAE to the AEAT does not require the consent of the prize winner, under the General Tax Law, which enables this exchange for tax control purposes.

Finally, the €20,000 threshold is not immovable: the Agreement Monitoring Commission has the power to modify it upward or downward by agreement.

Economic and operational impact

For most winners, the direct impact is total tax transparency, not additional cost. Withholding on prizes exceeding €40,000 is already applied at source (SELAE applies it before payment), and prizes between €20,000 and €40,000 are exempt from withholding but subject to declaration.

What changes with this agreement is the Tax Authority's data cross-referencing capability: the AEAT will receive information monthly and can automatically detect if the winner has not declared the prize, has declared a lower amount, or if the payment bank account does not match their declared assets.

For legal entities (companies, joint ownership communities, formalized lottery pools), the impact is greater: SELAE can submit supporting documentation upon AEAT request, which means the structure of prize distribution among partners or participants is exposed to tax review.

Who does it affect?

• Individual winners of prizes exceeding €20,000 in games managed by SELAE (National Lottery, La Primitiva, Bonoloto, EuroMillions, El Gordo de la Primitiva, Quiniela, etc.)
• Legal entities (corporations, joint ownership communities) holding winning tickets above that threshold
• Lottery pools and groups not formally incorporated whose members individually collect prizes exceeding €20,000
• Tax advisors and managers who must include these prizes in their clients' personal income tax or corporate income tax returns
• Companies with employees to whom lottery participations have been gifted that win prizes above the threshold (implications for benefits in kind)

Practical example

Imagine a joint ownership community formed by three partners wins a €90,000 prize in the Christmas Lottery Draw. SELAE applies the corresponding withholding on the amount exceeding the minimum exemption and deposits the net amount in the registered bank account.

In the month following payment, SELAE automatically sends the AEAT the identification data of the joint ownership community, the full prize amount (€90,000), the withholding applied, and the payment bank account. If the AEAT detects that any of the three partners has not included their proportional share in their personal income tax return, it can initiate a verification procedure. Additionally, if it deems it necessary, it can request from SELAE the supporting documentation of ticket ownership and the amount wagered to verify the authenticity of the distribution.

This cross-referencing is automatic and does not depend on the taxpayer making an obvious error: it is enough that the data does not match.

What should companies do now?

1. Review whether your company or joint ownership community has collected prizes exceeding €20,000 since 2022: the original agreement was already in force; the amendment extends and strengthens it. If there were prizes not declared correctly, now is the time to regularize before a verification arrives.
2. Formally incorporate company lottery pools: if your company organizes collective participations, document the distribution among employees or partners to be able to justify it in the event of an AEAT request.
3. Inform employees who receive lottery participations as compensation: if the prize exceeds €20,000, it may have implications as benefits in kind that must be reflected in payroll and in form 190.
4. Coordinate with your tax advisor the correct declaration of any prize exceeding €20,000 in the personal income tax or Corporate Income Tax return for the year in which it is collected.
5. Stay alert to possible threshold changes: the Monitoring Commission can modify the €20,000 limit at any time, which would expand or reduce the scope of control.

Official source

View complete regulation in official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-19988