In Spain in 2026, a lottery winner pays 20% tax on the amount above a tax‑free threshold of 40,000 euros for state lotteries and similar games (such as Lotería Nacional, El Gordo, EuroMillions in Spain, ONCE, etc.).
Tax rate in 2026
Tax‑free threshold:
The first 40,000 euros of the prize are exempt from tax, provided the stake is at least 0.50 euros.
Tax rate:
From the 40,001st euro onwards, a flat rate of 20% is applied to that portion.
Example calculations
Prize: 60,000 euros:
Tax‑free: 40,000 euros.
Taxable amount: 20,000 euros.
Tax due: 20% of 20,000 = 4,000 euros; net payout ≈ 56,000 euros.
Prize: 100,000 euros:
Taxable amount: 60,000 euros.
Tax due: 20% of 60,000 = 12,000 euros; net payout ≈ 88,000 euros.