Daily ONCE Coupon today, Tuesday, August 11: schedule, prizes, and when the result comes out

ONCE can organize draws and lotteries in Spain because it is a gaming operator designated by law with a special reservation regime for state-wide lotteries. This status originates from the Law 13/2011 on gaming regulation, is complemented by its institutional statute in the Royal Decree 358/1991, and by the specific authorization of instant lottery in the Royal Decree 1336/2005, amended by the Royal Decree 1706/2011. Additionally, each specific modality (coupon, active game, instant ticket lottery, etc.) must have its own regulation, approved by ONCE and verified by the Protectorate Council, which is published in the BOE through resolutions of the State Secretariat for Social Rights.

Reservation regime and designation as operator

The Law 13/2011 establishes that the activity of state-wide lotteries is exclusively reserved for two operators: the State Society for Lotteries and Betting (SELAE) and the National Organization of Spanish Blind People (ONCE). The same law indicates that the authorizations under which both operate lotteries are registered in a special section of the General Registry of Gaming Licenses for publicity purposes.

In an additional provision, the Law specifies that the legal regime of ONCE regarding gaming is determined, on one hand, by the provisions of Law 13/2011 applicable to its status as a reserved operator, and on the other, by its specific regulations: the twentieth additional provision of Law 46/1985 on the 1986 Budget, the Royal Decree 358/1991, its Statutes, the Royal Decree 1336/2005, and other particular regulations.

Nature of ONCE and public control

The Royal Decree 358/1991 defines ONCE as a Public Law Corporation of a social nature, non-profit, subject to the State's protectorate, with self-organization capacity and a set of public gaming authorizations to finance its social purposes. This decree has been updated by regulations such as the Royal Decree 394/2011, the Royal Decree 1359/2005, and the Royal Decree 1200/1999, which reinforce this social function and its coordination with administrations.

Law 13/2011 specifies that, to preserve strict public control over ONCE's gaming activity, the powers attributed by the Law to the state regulatory authority are exercised, regarding ONCE, through the Protectorate Council, with intervention, if applicable, of the Council of Ministers.

Specific authorization of instant lottery

The instant or pre-drawn lottery modality is authorized by the Royal Decree 1336/2005, amended by the Royal Decree 1706/2011. Among its requirements are:

• ONCE is assigned the exclusive direction, organization, and exploitation of this lottery throughout the national territory.
• The program of each issue must allocate between 45% and 80% of the issue to prizes.
• Maximum annual sales and issue limits are set, adjustable by CPI, and the authorization is valid until December 31, 2031, with the possibility of extension by the Council of Ministers.
• The lottery regulation must be approved by the General Council, verified by the Protectorate Council, and published in the BOE as a guarantee for consumers.
• ONCE must maintain the employment of its sales network and allocate the net income from the lottery to its social purposes, under the control of the Protectorate Council.

Regulations of each modality and role of the BOE

Each product family of ONCE (coupon, active game, instant ticket lottery, etc.) is governed by specific regulations whose approval or modification is published in the BOE by the State Secretariat for Social Rights, always “in accordance” with article 4 and additional provisions of Law 13/2011. Among others, notable are:

• Regulation of the ONCE Coupon, updated, for example, by the Resolution of December 23, 2025 (coupon modification).
• Regulation of the Instant ticket lottery, renewed in 2023 and successively modified in 2023 and 2024 (new 2023 regulation, and its changes in November 2023, February 2024, March 2024, April 2024, and June 2024, as well as the 2025 and 2026 modifications in June 2025 and [link]).
• Regulation of Active Game (Super Once, etc.), renewed by the Resolution of April 4, 2023 (active game 2023) and modified, among others, by the Resolution of April 26, 2023 (Super 11 modification).

Additionally, there are previous resolutions (for example, 2020-4655, 2017-4624, 2016-11848, 2016-10198, 2016-4380, 2010-12115, 2010-372, 2013-2703, 2011-15441, 2011-6355, 2010-374), which show the requirement that each specific product must be expressly authorized and described in the BOE (price, prizes, series, calendar, etc.).

Material conditions and player protection

Besides this specific regulation, ONCE must comply with the general rules of Law 13/2011 on game integrity, fraud prevention, protection of minors and self-excluded persons, as well as obligations of responsible advertising and money laundering prevention. Its gaming titles cannot be transferred to third parties, and its establishments and technical systems are subject to the public control regime provided in the Law and its specific regulations.

The taxation of lottery and gambling prizes in Spain is structured into three main regulatory blocks: the Personal Income Tax (IRPF), the Corporate Tax (IS), and the special levy on prizes from certain lotteries and bets. This is complemented by general gaming regulation and a set of ministerial orders that develop declaration models and formal obligations. Additionally, the foral territories (Navarra and the Basque Country) adapt these rules through their economic agreements and conventions.

1. IRPF: Law 35/2006

The basic framework is Law 35/2006 on IRPF. Highlights include:

• Classification of prizes and gambling winnings: “gambling winnings” are considered capital gains of the person who obtains them, according to the text collected and modified by Law 26/2014.
• Gambling losses: losses exceeding the winnings obtained in gambling in the same period are not computed as capital losses, nor are losses derived from participation in games subject to the special levy of the thirty-third additional provision.
• Withholdings: article 101 (according to consulted fragments) sets a 19% withholding rate on prizes awarded as a result of participation in games, contests, raffles, or random combinations.

The erratum of this law was published through the erratum.

2. Corporate Tax: Law 27/2014 and its Regulation

For entities that operate games or receive prizes as Corporate Tax payers, the reference is Law 27/2014 on Corporate Tax, complemented by its regulation, Royal Decree 634/2015.

• Non-deductible expenses include gambling losses.
• Regarding withholdings, the law sets a specific rate of 20% on lottery and betting prizes subject and not exempt from the special levy of the thirty-third additional provision of Law 35/2006; withholding is applied on the taxable and non-exempt part of the prize.
• It also states that lottery and betting prizes exempt from the special levy are exempt from withholding.

The law has undergone several modifications and errata: erratum, as well as later changes through other regulations (e.g., Royal Decree-law 3/2016, Royal Decree-law 9/2015, Law 5/2022).

3. Special levy on prizes from certain lotteries and bets

The key piece is the thirty-third additional provision of the IRPF, as amended by Law 16/2012, which establishes the “special levy on prizes from certain lotteries and bets”. Among the most relevant:

• Objective scope: prizes from the State Society for Lotteries and Betting (SELAE), bodies or entities of autonomous communities, draws of the Spanish Red Cross, and modalities authorized to ONCE, as well as prizes from analogous entities of other EU/EEA States with social or welfare purposes, are subject to the special levy.
• Exemption: prizes whose full amount is equal to or less than €2,500 are exempt; if this amount is exceeded, only the excess part is taxed (pro-rated in case of shares).
• Tax base: the amount exceeding the exempt amount; if the prize is in kind, it is calculated based on market value minus withholding.
• Accrual and liberatory withholding: the levy accrues when the prize is paid and a withholding or payment on account is applied liberatorily, so the taxpayer does not have to file a specific self-assessment for that amount.

The explanatory memorandum of Law 16/2012 highlights that these prizes, previously exempt, become subject to a special levy both in IRPF and in the Non-Resident Income Tax.

4. Development regulations and models

The special levy and withholdings are developed by ministerial orders, among others:

• Order HAP/70/2013, which approves form 230 (withholdings and payments on account on prizes from certain lotteries and bets in IRPF, IRNR, and IS) and form 136 (self-assessment of the special levy for IRPF and IRNR).
• Order HAP/2368/2013, which approves form 270, “Annual summary of withholdings and payments on account. Special levy on prizes from certain lotteries and bets”.
• Order HAP/2369/2013, which adapts other informative declarations to Law 16/2012.
• Order HAC/763/2018, which modifies form 136.
• Order HFP/1286/2023 and Order HAC/1431/2025, which update form 190 (prizes, capital gains) and form 270.
• In the general scope of filing self-assessments and declarations, Order HAP/2194/2013 and subsequent developments.

5. General gaming regulation and competencies

Taxation is complemented by Law 13/2011 on gaming regulation, which organizes state-wide gaming activities and underpins technical resolutions of the Directorate General for Gaming Regulation, such as Resolution of October 6, 2014 or Resolution of June 6, 2024 (monitoring system).

In parallel, specific gaming products (ONCE lotteries, slot machines, contests, bets, etc.) are regulated by norms such as Order HAP/1370/2014, Order EHA/3079/2011, Order EHA/3084/2011, resolutions on active gaming and ONCE instant lottery (2010, 2011, 2011, 2012, 2016, 2023 and their successive modifications: [link], [link], [link], [link], [link], [link], [link], [link]), as well as SELAE resolutions on Lotería Primitiva (2002, 2001) and historical orders on Zodiac Lottery and Lotería Primitiva (1991, 1987).

6. Foral regimes and coordination

The taxation of these prizes in Navarra and the Basque Country is coordinated with the State through Law 22/2022, which modifies the Economic Agreement with Navarra, and Law 10/2017, which modifies the Economic Agreement with the Basque Country. These laws do not directly detail the prize levy but guarantee the adaptation of IRPF, IS, and special levy in their respective tax systems.

The official regulations consulted do not show, in the accessible excerpts, an article that describes in a detailed and unified way the procedures to claim specific ONCE prizes, nor explicitly distinguish the 500,000 euro threshold. It is seen that prize collection is regulated in the specific regulations of the Coupon, Active Game, and ONCE Instant Ticket Lottery, all approved and modified by resolutions published in the BOE, and that general anti-money laundering and cash payment limitation regulations also apply. Based on this, only a general legal response can be given: large prizes are paid through the channels and with the guarantees established by the regulations of each game and financial regulations, with reinforced identification of the winner and preferential use of banking means over cash. There is no “unique procedure” specifically detailed for prizes over 500,000 euros in the sources.

1. Specific regulatory framework of ONCE

ONCE games are regulated by internal regulations approved by the Organization itself and published by the State Secretariat for Social Rights in the BOE. Among the most recent are:

• ONCE Coupon: Regulation approved by the Resolution of April 4, 2023 (Coupon Regulation), with multiple subsequent modifications in 2023 and 2024 (referenced, among others, in [link], [link], [link], [link], [link], [link]).
• ONCE Active Game (products like “Super Once”, “Triplex”, “7/39”…): Regulation approved by the Resolution of April 4, 2023 (Active Game Regulation), which reforms and updates the one published in 2016 ([link]) and previous resolutions ([link], [link], [link], [link], [link], [link], [link]).
• ONCE Instant Ticket Lottery (physical and electronic scratch cards): Consolidated regulation and successive modifications, with recent milestones in 2023 and 2024-2026: Resolution of April 4, 2023 (Instant Lottery Regulation), corrected and modified in chain by various resolutions in 2023 and 2024 ([link], [link], [link], [link]) and, already in 2025-2026, by the Resolution of March 3, 2025 ([link]) and, especially, by that of January 29, 2026 ([link]), which again modifies and adds appendices to the regulation.

Additionally, ONCE is governed by its Statutes, published by Order SCB/1240/2019 (ONCE Statutes), and by the general framework of Law 13/2011 on gaming regulation (repeatedly cited in the considerations of the 2023 regulations).

2. General procedures for prize collection

These regulations usually distinguish between small prizes (which can be collected directly at the point of sale) and high-value prizes, which are paid according to ONCE's internal rules. The consulted texts describing the organization of games, product types, and issuance conditions do not reproduce, in the available extract, the operational detail of how large prize payments are implemented, but they do make clear that:

• ONCE is responsible for the direction, organization, and exploitation of its lotteries, according to the state gaming framework, which includes prize payment management.
• The specific conditions of each product (including deadlines and, if applicable, places and payment methods) are included in the specific appendices of each regulation or in subsequent modification agreements, published in resolutions such as those from 2010-2012 on Instant Lottery ([link], [link], [link], [link], [link], [link], [link], [link], [link], [link], [link], [link], [link]).

Therefore, for a prize over 500,000 euros, the winner must follow the procedure provided in the specific game regulation (Coupon, Active Game, or Instant Lottery) and ONCE's own instructions, which usually include presenting the winning ticket and identifying the holder.

3. Limits and controls for anti-money laundering and cash payments

Beyond gaming rules, the collection of high-value prizes is conditioned by anti-money laundering regulations and cash payment limitations. Among the applicable general regulations are:

• Regulation of Law 10/2010 on anti-money laundering, approved by Royal Decree 304/2014 (AML Regulation), which requires formal client identification, analysis of relevant amount operations, and communication to the Executive Service of the Anti-Money Laundering Commission.
• Law 7/2012, on fraud prevention (Law 7/2012), which introduced cash payment limits in certain economic operations.
• Order ETD/1217/2022, on declarations of payment means movements (Order ETD/1217/2022), which regulates when certain cash or payment means movements must be declared.
• Other related financial regulations, such as the development of Law 10/2014 on credit institution regulation (Royal Decree 84/2015) or transposition provisions of European directives (Royal Decree-law 7/2021).

These regulations do not specifically refer to ONCE but impose, for very high amounts such as a 500,000 euro prize, the obligation to use traceable payment means (bank accounts, transfers, nominative checks, etc.), to fully identify the prize holder, and, if applicable, to report the operation to anti-money laundering authorities. All this effectively limits cash payment of these prizes to small amounts and requires channeling most of the amount through the financial system.

4. What cannot be specified with the available information

The official sources consulted do not clearly show, in the extracts, a clear table with:

• The exact cash limit that can be delivered when claiming a large ONCE prize.
• A specific regulatory threshold (e.g., “from X euros payment is only by transfer or check”) expressly referring to ONCE.
• The prescription periods of prizes, although presumably included in the appendices of each product regulation.

Therefore, for a specific case (e.g., a prize over 500,000 euros from a certain product), it is essential to consult the specific game regulation in the BOE (Coupon, Active Game, or Instant Lottery) and ONCE's updated instructions, as well as consider the general cash payment and anti-money laundering regulations cited.

Other official links related to ONCE and its regulatory framework that are part of this context include: [link], [link], [link], [link], [link], [link], [link], [link], [link], [link].