ONCE prizes, when they exceed certain amounts, are collected under specific tax rules, but the procedure for the winner is very limited: the Organization (or the paying entity) directly applies the special tax levy established by law and pays the remainder to the winner. The legal key is that these prizes are subject to a “special levy on prizes from certain lotteries and bets,” regulated in the Personal Income Tax Law and Law 16/2012. Currently, the part of the prize up to 40,000 euros per coupon is exempt, and only the excess is taxed. The operational payment details (collection points, internal deadlines, etc.) depend on ONCE and are not included in the consulted state regulations.

1. Applicable legal framework

The collection and taxation of ONCE prizes are mainly framed in:

• Personal Income Tax Law: Law 35/2006, amended, among others, by Law 26/2014, includes an additional provision (thirty-third) on the special levy of these prizes. The reproduced text indicates that “prizes from lotteries and bets organized […] as well as […] from game modalities authorized to the National Organization of Spanish Blind” are subject to it.
• Law 16/2012: Law 16/2012 introduces and develops the “special levy on prizes from certain lotteries and bets” and adds an equivalent provision in the Non-Resident Income Tax (fifth additional provision of the consolidated text), setting, for example, a withholding rate of 20% for non-residents.
• Specific regulations on forms and withholdings: notable are Order HAP/70/2013 (forms 230 and 136), Order HAP/2368/2013 (form 270) and its amendment by Order HAC/763/2018 and the most recent Order HAC/1431/2025, which regulate how paying entities declare and summarize withholdings on these prizes.
• Regulations on ONCE: the institutional and gaming framework of ONCE comes, among others, from Royal Decree 1127/2021, Order SCB/1240/2019, Royal Decree 1152/2015, Royal Decree 3/2013 and Royal Decree 394/2011, which successively amend Royal Decree 358/1991 reorganizing ONCE, and Royal Decree 1359/2005 and Royal Decree 1434/2008 regarding its regime.

Other tax and procedural context regulations that have been affected or cited in this matter include, among others, Law 6/2018, Royal Decree-law 7/1993, the tourist registration regulation, Law 2/2012, Law 38/1992, Law 19/1991, the Corporate Tax regulation, the consolidated Corporate Tax text, Law 11/2009, Law 20/1991, Law 19/1994, Royal Decree 403/2013, Order HAP/636/2013, as well as reforms and constitutional issues of the Personal Income Tax (Royal Decree-law 20/2012, Law 16/2013, Royal Decree-law 3/2009, STC 67/2023, Question 3823-2022, correction of errors of Law 35/2006, Law 2/2011, Royal Decree-law 9/2015 and STC 121/2016).

2. Economic thresholds and exemption

According to the text of the thirty-third additional provision reproduced in the Personal Income Tax Law, ONCE prizes are integrated into the general regime of lotteries and bets:

• It is expressly established that the special levy applies to prizes from “game modalities authorized to the National Organization of Spanish Blind.”
• A 40,000 euro exemption threshold is set per ticket, fraction, or winning coupon: “Prizes whose full amount is equal to or less than 40,000 euros will be exempt from the special levy. Prizes whose full amount exceeds 40,000 euros will be taxed on the part exceeding that amount.”
• In the case of shared prizes, the law provides that the exempt amount is prorated among co-owners according to their participation.

For non-resident taxpayers, the fifth additional provision of the consolidated Non-Resident Income Tax text, added by Law 16/2012, refers to the same regime and sets a withholding or payment on account rate of 20% on the tax base of the special levy.

3. Practical procedures to claim a high prize

From a legal-tax perspective, the procedures for the prize winner are minimal:

• Automatic withholding: the obligated entity (ONCE or the collaborating financial entity) must directly apply the withholding or payment on account on the part of the prize exceeding 40,000 euros and submit the official forms (230, 136, 270) regulated in Order HAP/70/2013, Order HAP/2368/2013, Order HAC/763/2018 and Order HAC/1431/2025. The taxpayer receives the net prize, without needing to file a separate self-assessment for that special levy.
• Subsequent Personal Income Tax: the part of the prize subject to the special levy is not integrated again into the general base of the Personal Income Tax. Only, if applicable, the income generated by the obtained money (bank interest, etc.) is declared as capital income, according to Law 35/2006.
• Exempt prizes: if the full prize is equal to or less than 40,000 euros per coupon, that special levy is not applied, nor is additional management required by the winner beyond their general Personal Income Tax obligations.

The consulted state regulations do not detail ONCE’s internal operational aspects (coupon expiration deadlines, cash payment limits, need to go to specific offices or particular financial entities, etc.). These procedures are set by the Organization itself in its game conditions and commercial channels. No further information is available in the consulted sources on these points, so for purely practical collection details (where to go and with what specific documentation), it is advisable to consult ONCE directly or the paying entity indicated on the prize receipt.

ONCE is a public law corporation of a social nature created by the State in 1938 to guarantee the economic autonomy of blind people through the exploitation of a lottery coupon. Today it is legally recognized as a state lottery operator and a unique social economy organization, financing its social purposes through public gaming authorizations subject to a highly regulated regime. Its history ranges from a founding decree signed during the Civil War to the current ONCE Social Group, which also includes Fundación ONCE and Ilunion. All this is articulated on a model of responsible gaming, audited by public authorities and international organizations.

Legal nature and legal competences

BOE resolutions recall that, according to the third additional provision of the Law 5/2011, on Social Economy, ONCE is a “Public Law Corporation of a social nature”, governed by its own specific regulations and financed through public authorizations in gaming matters (resolution 14.6.2024; resolution 30.4.2025). This status implies:

• Public oversight through a Protectorate Council, which verifies that lottery products comply with the state concession and the rest of the legal framework before their publication in the BOE.
• Exclusive competence to market certain state-wide lottery modalities, alongside the public company SELAE, according to article 4 and the first and second additional provisions of the Law 13/2011, on gaming regulation (draw 11/11, Extra Christmas Coupon).
• Possibility to exploit three lottery modalities (coupon, instant or pre-drawn lottery, and other authorized lotteries), based on the twentieth additional provision of Law 46/1985, Royal Decree 358/1991, reorganizing ONCE, and Royal Decree 1336/2005, which authorizes instant lottery.

The same resolutions refer to the ONCE Statutes, approved by Order SCB/1240/2019, and the General Government-ONCE Agreement 2022-2031, which sets the conditions for all lottery modalities and orders the periodic publication of the product calendar in the BOE (3Q 2024 calendar, 2Q 2025, 3Q 2025).

Institutional history of ONCE

According to the organization itself, ONCE was born on December 13, 1938, when the State created the National Organization of the Blind (ONC) to unify various blind associations and replace the welfare model with economic self-sufficiency via coupon (official history). The first “pro-blind coupon” draw was held on May 8, 1939, with a specific regulation authorizing it to participate in the state gaming monopoly as an “exceptional and exclusive source of income” for blind people without other employment possibilities.

In 1952, “Españoles” was added to the name, becoming ONCE (history and origins, encyclopedic entry). In the following decades, it expanded territorially and modernized its draws, culminating in the 1980s with products like the Cuponazo (historical analysis, historical report, Catalan version, coupon history).

The major institutional leap came in 1991 with the protectorate decree (Royal Decree 358/1991), which “reorganized” ONCE and enshrined its autonomy and solvency under public protectorates (historical brochure). Later came the ONCE Guide Dog Foundation (1990) and other specialized entities, and since 2018 the institutional brand is ONCE Social Group, which groups ONCE, Fundación ONCE, and Ilunion (about us, institutional profile).

Its role in inclusion and disability has earned it recognitions such as the Prince/Princess of Asturias Award for Concord (2013) (Princess of Asturias Foundation).

Responsible gaming and social model

Pieces from the Demócrata newspaper emphasize that ONCE coupons are part of a “social, safe, responsible, and solidarity-based” lottery, with controls to avoid uncontrolled consumption, express prohibition of sales to minors and credit gaming, and evaluation systems defined by the World Lottery Association and the European Lotteries Association (article about Sueldazo). Another analysis focuses on the fact that products like Sueldazo, Daily Coupon, or Cuponazo are not just bets but ways to finance employment, accessibility, and specialized services for people with disabilities (“the prize that supports the social model”).

At the European level, the European Parliament Office in Spain highlights that the ONCE Social Group promotes the recognition of responsible gaming as part of social inclusion and employment of people with disabilities (Europe Day coupon). Outside Spain, it is also described as a unique model of socially oriented lottery (summary in French).

This fit explains why, unlike private gaming, ONCE appears in legislation as a reserved operator, a public law corporation and social economy organization, subject to strong regulation but with the explicit mission of transforming gaming income into social inclusion.

Regarding its public presence and gaming channels, products are marketed both through its network of over 21,000 sellers and the official website JuegosONCE and collaborating points, while its historical trajectory and organization are detailed on its own institutional pages (institutional profile, history, Málaga City Council note, external analysis, institutional video).

State-wide gambling draws like Cuponazo must fit within the framework of Law 13/2011 on gaming regulation, the specific reservation of state lotteries to SELAE and ONCE, and the development regulations on specific modalities. In practice, this means that only authorized operators (such as ONCE) can offer these draws, subject to prior administrative authorization and compliance with technical requirements, protection of minors, and fraud prevention. Additionally, advertising is heavily conditioned, and the activity is subject to specific taxation and a regime of control and inspection. The key points are summarized below.

1. Applicable state regulatory framework

The general regime for state-wide gambling is found in Law 13/2011, on gaming regulation, amended by Law 23/2022. This law creates a framework for the exploitation of games by electronic and accessory in-person means, protects participants, and prevents fraud and money laundering, in coordination with Law 10/2010 (cited in development orders) and consumer regulations.

In the lottery field, a reservation is maintained in favor of the State Society SELAE and ONCE, consolidated from the decriminalization of gaming in Royal Decree-law 16/1977 and the subsequent statutory development of SELAE (Royal Decree 2069/1999) and ONCE, whose statutes were consolidated in Order SCB/1240/2019.

ONCE is also subject to specific regulations for each lottery modality, such as “Active Gaming of ONCE” and “Instant ticket lottery of ONCE,” approved and successively amended by resolutions of the Secretary of State for Social Rights: for example, Resolution of August 23, 2016 (Triplex), Resolution of April 4, 2023 (Active Gaming) and Resolution of April 4, 2023 (Instant Lottery), with multiple subsequent amendments ([link], [link], [link], [link], [link], [link], [link], [link], and more recently, Resolution of November 4, 2025, amended by Resolution of January 29, 2026).

2. Operators, enabling titles, and draw authorization

According to Law 13/2011, the organization and exploitation of state-wide games can only be carried out by an operator with an enabling title:

• General license: enables a game modality (e.g., “other games” or bets), valid for 10 years and renewable, according to Order HAP/1370/2014 for gaming machines or Order HAP/1369/2014 for cross bets.
• Singular license: requires prior regulation of the game type and authorizes a specific product (a particular draw or modality), lasting between 1 and 5 years. Requirements must be transparent and proportional, aimed at protecting public health, minors, and preventing fraud and money laundering.

In lotteries reserved for ONCE and SELAE, authorization to market corresponds to the competent ministry (the Law mentions the Economy and Finance holder), which sets management conditions: minimum and maximum prize percentages, draw conditions, participant rights, advertising conditions, and measures against fraud and laundering (development articles of Law 13/2011, with subsequent adjustments included, among others, in Law 3/2013 and resolutions like Resolution of October 31, 2018).

3. Consumer protection, minors, and responsible gaming

Law 13/2011 prohibits participation by minors, incapacitated persons, and self-excluded or judicially excluded persons, and obliges the regulator (today the Directorate General for Gaming Regulation, after reorganization by Law 3/2013) to establish mechanisms to enforce these prohibitions. The operator must guarantee age verification and prevent access by prohibited persons.

Responsible gaming obligations have been reinforced with Law 23/2022, focusing on protection policies for at-risk groups and evaluating the effectiveness of adopted measures. For certain modalities (like gaming machines), additional obligations include clear information on amounts played, prizes, winning combinations, minimum game duration, and periodic player warnings, according to Order HAP/1370/2014.

Additionally, the law connects with consumer protection regulations, reinforced after transposing Directive (EU) 2019/2161, referenced in Law 23/2022, and with sanctioning powers in consumer matters.

4. Advertising and commercial communications

Law 13/2011 regulates gaming advertising to protect especially youth and children. This regulation is complemented by Royal Decree 958/2020 (mentioned in the preamble of Law 23/2022) on commercial communications of gaming activities, introducing time, content, and media restrictions, as well as warning messages and responsible gaming obligations.

Basic regulations for each game (e.g., roulette, bingo, etc.: Order EHA/3085/2011, Order EHA/3087/2011, [link], [link], developed under Royal Decree 1613/2011 and its error correction) authorize game promotion but always within the terms and limits of Law 13/2011 and general advertising regulations.

5. Taxation and administrative control

Operators must pay fees derived from gaming regulation activity and are subject to specific gaming taxation (configured from norms like Law 24/2001, Law 53/2002, and other provisions cited in Law 13/2011 itself, such as Law 46/1985 or Law 34/1987).

Regarding administrative control, Law 13/2011 establishes the obligation to:

• Guarantee the integrity and security of draws, transparency in prize calculation and payment, and traceability of operations.
• Collaborate with authorities in preventing fraud, money laundering, and manipulation of sports competitions, including using tools like the “Global Betting Market Investigation Service,” cited in Law 23/2022 and resolutions such as unconstitutionality question 5949-2022.
• Attend and resolve player complaints according to internal procedures and, if applicable, before the gaming authority, as recalled in Order HAP/1370/2014.

In summary, for a draw like Cuponazo to be lawful, it must: be reserved for an authorized operator (ONCE), have the corresponding authorization and specific regulation published in the BOE, comply with responsible gaming and minor exclusion obligations, adhere to advertising limits and gaming taxation, and be subject to permanent control by the state gaming regulatory authority.