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Third prize: Tax on Spain's Christmas Lottery 2026
Third prize in Spain's Christmas Lottery: 50.000 € per décimo, 2.000 € tax and 48.000 € net. Table for décimos and shares.
Which prize did you win?
Shared ticket If your share includes a donation (say €6 with €1 donated), enter only the amount played: €5.
You keep (1 décimo)
48.000,00 €
| Gross prize | 50.000,00 € |
| Tax-free part | 40.000,00 € |
| Special tax (20% of 10.000,00 €) | − 2.000,00 € |
| You get | 48.000,00 € |
The Tax Agency keeps 4% of the prize. The bank withholds 20% of the part above 40.000 € per décimo when it pays you, and that's final: it doesn't go on your tax return.
Every prize: what you keep per décimo
| Prize | Gross | Tax | Net |
|---|---|---|---|
| El Gordo (first prize) | 400.000 € | 72.000 € | 328.000 € |
| Second prize | 125.000 € | 17.000 € | 108.000 € |
| Third prize | 50.000 € | 2.000 € | 48.000 € |
| Fourth prize | 20.000 € | 0 € | 20.000 € |
| Fifth prize | 6.000 € | 0 € | 6.000 € |
| Next number to El Gordo | 2.000 € | 0 € | 2.000 € |
| Next number to the second prize | 1.250 € | 0 € | 1.250 € |
| Next number to the third prize | 960 € | 0 € | 960 € |
| Pedrea (small prize) | 100 € | 0 € | 100 € |
| Same hundred as a top prize | 100 € | 0 € | 100 € |
| Last two digits of a top prize | 100 € | 0 € | 100 € |
| Refund (last digit of El Gordo) | 20 € | 0 € | 20 € |
Amounts per €20 décimo in the Christmas draw (22 December). Each serie (full ticket) is 10 décimos.
How and where to collect it
- Prizes up to €2,000 per décimo: at any official lottery outlet.
- Bigger prizes: at the banks named by Loterías y Apuestas del Estado, with the original décimo and your ID.
- You have 3 months from the day after the draw to collect it.
- Shared décimo: tell the bank it's shared when you collect it, so the exemption and withholding are split between everyone; if one person collects it all, the Tax Agency can treat handing out shares as a gift.
63 days to go until the 22 December draw.
Special tax on certain lottery prizes (IRPF Act, DA 33): exempt up to 40.000 € per décimo, 20% on the excess. State rules; the Basque Country and Navarra apply their own foral rules. Checked: October 2026. Not legal, tax or financial advice. 🔒 Everything stays on your device.
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Answer: the "Third prize" prize pays 50.000 € per décimo. The first 40.000 € is tax-free and the rest, 10.000 €, is taxed at 20%: the Tax Agency withholds 2.000 € and you keep 48.000 € per décimo.
| What you have | Prize | Tax | You get |
|---|---|---|---|
| 1 décimo (€20) | 50.000 € | 2.000 € | 48.000 € |
| €10 share | 25.000 € | 1.000 € | 24.000 € |
| €5 share | 12.500 € | 500 € | 12.000 € |
| €2 share | 5.000 € | 200 € | 4.800 € |
| 2 décimos (€40) | 100.000 € | 4.000 € | 96.000 € |
With a share, the 40.000 € exemption is split in proportion to what you play (€5 of a €20 décimo = a quarter). There is one prize like this per serie.
Questions people ask
How much tax is there on El Gordo?+
72.000 € per décimo: the first 40.000 € is tax-free and the rest is taxed at 20%. You keep 328.000 €.
Do I declare the prize on my tax return?+
No. The bank's withholding when it pays the prize is final: the prize doesn't go on your IRPF return.
How is a shared décimo taxed?+
The 40.000 € exemption is split by what each person plays. With €5 of El Gordo you get 100.000 € gross, 10.000 € tax-free and 82.000 € net.