Copia de Bonoloto today: result of Sunday, July 12, complementary and refund

For a state-level lottery draw like Bonoloto to be legally valid in Spain, it must comply, in summary, with three major blocks of requirements: that the activity is legally reserved and authorized, that the draw is organized with guarantees for participants and public control, and that the rules on advertising, protection of minors, money laundering prevention, and sanctioning regime are respected. All this is based on Law 13/2011, regulating gambling, its regulatory development, and related sectoral regulations.

Basic legal framework and activity reservation

The central reference is the Law 13/2011, regulating gambling, which establishes the framework for state-level gambling activities. This law:

• Exclusively reserves the state-level lottery gambling activity to two operators: the State Society Loterías y Apuestas del Estado (SELAE) and ONCE, subject to strict public control.
• Subjects the exercise of gambling activities to the prior obtaining of an enabling title (license or administrative authorization).
• Sets objectives for the protection of public order, fight against fraud, prevention of addictive behaviors, and protection of participants, especially minors and self-excluded persons.

The development of this licensing and authorization regime is specified in Royal Decree 1614/2011, which regulates:

• Requirements to obtain general and specific gambling licenses.
• Procedures for calling, applying, granting, validity, extinction, and transfer of licenses.
• Specific authorization regime for the commercialization of reserved lottery games.

Organizational requirements of the draw and guarantees for participants

A draw like Bonoloto must be supported by a gambling regulation approved by the Administration, which defines the essential rules: type of bet, winning combination, categories and prize calculation, participation price, draw calendar, prize expiration, etc. Based on this general framework, the regulation establishes key obligations:

• Game contract and rules: Royal Decree 1614/2011 details the minimum content of the game contract between operator and participant, participation conditions, and the information that must be provided clearly, accessibly, and beforehand.
• Draw security: the operator must guarantee the randomness and traceability of the draw and the integrity of the technical systems used, subject to control and, if applicable, administrative approval.
• Prize payment: payment of participation, prize payment, and management of gaming funds are regulated, with defined deadlines and procedures to ensure effective and verifiable collection.
• Financial guarantees: Royal Decree 1614/2011 develops article 14 of Law 13/2011, setting economic guarantees (bond, insurance, or others) associated with licenses to ensure prize payment and other obligations towards players.
• User records (in interactive media): user records and gaming accounts are established, with deposit limits and identification and verification obligations.

Protection of minors, advertising, and responsible gambling

Protection of minors and vulnerable groups is one of the pillars of Law 13/2011. For the draw to be valid and lawful, the operator must:

• Avoid the participation of minors and persons registered in the General Registry of Gambling Access Prohibitions, managed according to Royal Decree 1614/2011.
• Apply responsible gambling measures and information about addiction risks.

Regarding advertising, Royal Decree 958/2020 regulates commercial communications of gambling activities, complemented by Royal Decree 176/2023 on safer gambling environments. Among other aspects, they set:

• Conditions and limits on gambling advertising.
• Prohibitions on messages that may encourage compulsive gambling or are specifically directed at minors.
• Obligations for warnings and responsible gambling messages.

Money laundering prevention and public control

Law 13/2011 and anti-money laundering regulations recognize that the large volume of gambling associated with lotteries and the payment-document nature of tickets can be used for money laundering. Therefore, lottery operators are subject to Law 10/2010 and its regulation, Royal Decree 304/2014, which impose:

• Identification and, if applicable, enhanced verification of clients for certain operations.
• Obligations to monitor operations, keep documentation, and report suspicious operations to SEPBLAC.

Additionally, Law 13/2011 creates sectoral registries (licenses, prohibitions, persons linked to operators) that facilitate public control of the activity.

Sanctioning regime

Finally, for a draw to be valid, initial formal compliance is not enough: the operator must maintain continuous respect for Law 13/2011, its regulation, and specific rules. Non-compliance is subject to an infringement and sanction regime that may include:

• Significant financial fines.
• Suspension or revocation of licenses and authorizations.
• Disqualification from operating state-level games.

If these essential requirements are violated (for example, lack of enabling title, participation of minors, or absence of payment guarantees), the draw could be considered unlawful, with sanctioning consequences and nullity of the activity carried out.

The operation of Loterías y Apuestas del Estado (today State Society Loterías y Apuestas del Estado, SELAE) is supported by a block of state regulations that combine: a basic gambling regulation law, the statute and legal regime of the entity, regulations on the commercial network and points of sale, and a set of supervision and control provisions (technical, licensing, and player protection). The central rules are Law 13/2011, regulating gambling, amended by Law 23/2022, and its royal decrees of development. Alongside these, the Statute of the former public business entity Loterías y Apuestas del Estado approved by Royal Decree 2069/1999 and the regulatory regime for distribution of revenue and prizes remain in force, at least partially. Additionally, specific orders and resolutions regulate products, management aspects, and public control over SELAE.

1. Basic sector regulation: Law 13/2011 and its reform

The system's cornerstone is the Law 13/2011, of May 27, regulating gambling. This law:

• Defines the object and scope of regulation of state-level gambling activities, especially through electronic, computer, telematic, and interactive means.
• Establishes the system of planning, licenses, and authorizations to operate state-level games.
• Sets a regime of infringements and sanctions, as well as the powers of the General State Administration in supervision and control.
• Declares the exclusive reservation of state-level lottery gambling activity in favor of the State Society Loterías y Apuestas del Estado and ONCE, subjecting SELAE to “a regime of public control of its activity” due to the large volume of gambling and its extensive commercial network.

The law has been amended by Law 23/2022, of November 2, which modifies provisions such as articles 8, 13.2.c), and 21 and adds a new article 7 bis and additional provisions on safer gambling environments and participant protection, reinforcing the responsible gambling approach.

2. Regulatory development: licenses, technical requirements, and products

Law 13/2011 is developed through several royal decrees and orders directly affecting SELAE:

• Royal Decree 1614/2011: regulates licenses, authorizations, and gambling registries at the state level.
• Royal Decree 1613/2011: sets the technical requirements for gambling activities, basis for technological supervision of SELAE's systems.
• Order EHA/3124/2011 and subsequent HAP/HFP orders: approve the terms of reference for general licenses, within the framework of the sector's limited opening.
• November 2011 EHA orders (sports and horse racing bets and other counterparty and mutual bets), such as Order EHA/3081/2011, which establish the basic regulation of specific game types exploited by SELAE.

On the technical and player control side, notable are:

• Resolution of July 12, 2012, on participant identification and control of subjective prohibitions (self-excluded lists, minors, etc.).
• Resolution of October 6, 2014 on technical specifications of gambling, traceability, and security of technical systems.
• Its update through Resolution of October 31, 2022 and Resolution of June 6, 2024, which approves a new data model for the monitoring system, reinforcing online supervision of gambling operations.

3. Supervision, commercial communications, and responsible gambling

In advertising and consumer protection, the most recent axis is Royal Decree 176/2023, which develops “safer gambling environments” and is issued in accordance with Law 13/2011. This royal decree partially repeals Royal Decree 958/2020, focused on commercial communications of gambling activities, and strengthens the requirements for responsible gambling, limits, and warning messages, which also bind SELAE.

4. Organization of SELAE and commercial network

Organizationally, Law 13/2011 itself refers to Royal Decree 2069/1999, of December 30, which approved the Statute of the public business entity Loterías y Apuestas del Estado, expressly indicating only partial repeal. That Statute (accessible through the link cited in Law 13/2011 itself: [link]) remains the basic reference on legal nature, governing bodies, public control regime, and functions regarding internal organization, where not modified by the subsequent corporate transformation.

Regarding the network of administrations and points of sale, the regulatory core is regulatory:

• Royal Decree 403/2013 partially amends Royal Decree 419/1991 on distribution of revenue and prizes in state sports bets and other games managed by the National Organization of Loterías y Apuestas del Estado. It regulates the distribution of income and prizes, which economically conditions the concession model of the administrations.
• Resolution of November 27, 2001 of Loterías y Apuestas del Estado develops aspects of the management of state-owned games, linked to the operational functioning of the network.
• Order of October 17, 2001 adapts the major prizes of the National Lottery to the euro and regulates other aspects of state games, affecting the economic design of the products marketed by the points of sale network.

Finally, the labor dimension and relations with the commercial network are completed with sector collective agreements (for example, the lottery administrations agreement published by Resolution of June 5, 2019) and with the agreement of SELAE's commercial delegations, but these instruments have a labor nature and are not regulatory in the strict sense of gambling.

Claiming a major Bonoloto prize, as a game managed by Loterías y Apuestas del Estado, is supported by a state legal gambling framework and, above all, by the specific tax regime for lottery and betting prizes. The consulted regulations detail precisely the taxation (special levy, withholding, shared prizes, and fiscal nature of the collection), but do not provide in accessible texts the operational detail on expiration deadlines, payment limits at administration or financial entities, nor the specific form of identification at the counter. Therefore, the “procedure” can be described rigorously from the legal-tax perspective, but not the purely practical counter aspects that are not included in the examined rules.

General legal framework of gambling and Bonoloto

State-level lottery gambling activity is reserved for the State Society Loterías y Apuestas del Estado (SELAE) and ONCE, under strict public control, according to Law 13/2011 regulating gambling. This Law maintains “the exclusive reservation of state-level lottery gambling activity” to SELAE and ONCE and provides, among other aspects, the guarantee of prize payment through the requirement of economic guarantees to operators.

In the area of distribution of revenue and prizes of games managed by Loterías y Apuestas del Estado, Royal Decree 419/1991 establishes that, except for the National Lottery, “the other state-level games managed by the public business entity Loterías y Apuestas del Estado will allocate to prizes a percentage of the revenue obtained not less than 55 percent” (and at least 50 % in certain Primitiva Lottery modalities). However, in the available fragments, the material mode of payment to winners nor expiration deadlines are regulated.

Special levy on Bonoloto prizes

The most clearly defined element by current legislation is the tax treatment of prizes, through the “special levy on prizes of certain lotteries and bets,” incorporated into the Personal Income Tax Law by Law 16/2012. Its thirty-third additional provision states:

• Subjective scope: prizes from lotteries and bets organized by the State Society Loterías y Apuestas del Estado, Autonomous Communities, Spanish Red Cross draws, and ONCE-authorized game modalities, as well as equivalent prizes in other EU/EEA States, are subject.
• Exempt limit: prizes whose full amount is equal to or less than 2,500 euros are exempt from the levy. If the prize is higher, “they will be taxed on the part exceeding that amount.”
• Shared prizes: when the prize is jointly owned, both “the exempt amount” and “the taxable base will be prorated among co-owners according to their corresponding share.” This legally structures how the prize must be distributed for tax purposes.
• Taxable base and rate: the base is formed by “the prize amount exceeding the exempt amount” and the special levy rate is “20 percent.”
• Withholding at the time of collection: prizes “will be subject to withholding or payment on account,” with a “withholding or payment on account percentage” also of 20 %. The withholding base coincides with the taxable base of the special levy.
• Accrual: the special levy “accrues at the moment the obtained prize is paid or credited,” that is, at the effective moment of collection.
• Non-integration in the Personal Income Tax: prizes thus taxed “will not be integrated into the taxable base of the Tax,” so once withholding is applied, they do not tax again in the Personal Income Tax return.

The operation of withholdings and self-assessments by SELAE and collaborating entities is developed by Order HAP/70/2013, which approves, among others, form 230 and form 136 for the “Special Levy on Prizes of certain Lotteries and Bets.” These forms order payment to the Treasury of withheld amounts but do not add further details on the physical form of collection by the winner.

Effects on other taxes and exemptions

From the Corporate Tax perspective, Law 27/2014 states that certain lottery and betting prizes are exempt when, “due to their amount,” they are exempt from the special levy provided in the Personal Income Tax. When prizes are not exempt, the same Law provides a withholding rate of 20 % on the taxable and non-exempt part.

Regarding VAT, Law 37/1992 on VAT declares exempt “lotteries, bets, and games organized by the State Society Loterías y Apuestas del Estado and the National Organization of the Blind,” so the prize collection operation does not bear this tax.

Limits of available information

The analyzed regulations (Law 13/2011, Royal Decree 419/1991, Law 16/2012, Order HAP/70/2013, Law 27/2014, and Law 37/1992) configure the legal-tax framework for claiming a major Bonoloto prize: who can operate it, what percentage of revenue is allocated to prizes, how the prize is taxed, what part is exempt, how shared prizes are prorated, and when the tax obligation arises. However, the consulted texts do not expressly regulate the practical details that usually interest the player (exact expiration deadlines for the right to claim, maximum amounts payable at administrations versus financial entities, or the specific documentation required at the counter). No further information is available in the consulted sources on these material aspects of the claiming procedure.