Euromillions today: result of Tuesday, August 18, winning numbers and stars

The exact deadline to claim a Euromillions prize in Spain, according to the current regulations applicable to games managed by the State Society of Lotteries and Betting (SELAE), is three months, counted from the day after the date of the draw in which the bets participated. After this period, the prize expires and can no longer be claimed.

This deadline is established in the rules governing the common European Euromillions game in Spain. In particular, the Resolution of Lotteries and State Betting that approves the game rules states that:

• "Prizes will expire once three months have passed, counted from the day after the date of the draw in which the bets participated" (rule 40 of the Resolution of January 21, 2009, which regulates Euromillions).

This means that, for example, if the draw is held on Friday the 10th, the count starts on Saturday the 11th and there are three full calendar months from that date. Once this period expires, the right to claim is definitively lost.

Calculation of the deadline and particularities

The regulation itself adds some important clarifications on how this expiration period is applied:

• Reference to the specific draw: all deadlines provided in the rules are determined by the date of the draw in which the ticket participates. It does not depend on when the ticket was purchased, but on the draw to which it is linked.
• Start of the period: it is always counted from the day after the draw. It is not from when you find out about the prize or when you check the ticket.
• Single deadline for all amounts: for the purpose of claiming the prize (not for filing complaints), the three-month period is the same whether it is a small prize or a large jackpot.

Additionally, the regulation contemplates a special case in which the calculation of the expiration period is altered:

• If there is a judicial or administrative procedure underway regarding who is the legitimate holder of the prize, and Lotteries and State Betting has ordered to suspend payment until there is a final resolution, the expiration period is not counted from the day after the draw, but from the notification of the final resolution that ends said procedure.

Difference between claiming the prize and complaints

It is advisable to distinguish between:

• Claiming the prize: governed by the general deadline of three months from the day after the draw.
• Complaints: the Euromillions regulations also establish a specific deadline to file a complaint when it is considered that there is an error or incident (for example, that the system indicates that the ticket has no prize or has already been claimed). In these cases, the complaint deadline is shorter and technical, and is processed before the Directorate General of Lotteries and State Betting.

That is, although the prize has a three-month deadline to be claimed, if there is a problem with the ticket or with the registration of the bet, the formal complaint must be made within the deadlines and forms provided in the internal game rules and in the general administrative legislation.

Where and how to claim within the deadline

Within those three months, the place and method of claiming depend on the amount of the prize and the participation channel:

• Moderate or small amounts: usually claimed directly at the lottery administrations or authorized points of sale, presenting the original ticket in good condition.
• High prizes: normally claimed at financial entities contracted with SELAE or directly through the procedures established by the State Society, proving identity and ownership.
• Euromillions played online (official website/app): the prize is paid according to the specific conditions of the online channel, but always within the legal limit of three months. In many cases, smaller prizes are automatically credited to the gaming account balance.

Practical advice

• Do not wait until the last moment: although the law grants three months, it is wise to check the ticket as soon as possible and go to claim without delays.
• Keep the ticket well: stains, deterioration, or tears can complicate prize identification; in case of incidents, the Administration or SELAE may request additional verifications.
• If in doubt about the deadline: a lottery administration can help you calculate the exact expiration date by indicating the specific draw.

In summary, the legislation and specific Euromillions rules in Spain clearly establish that prizes must be claimed within the three months following the day after the draw. Once this period has expired, the prize is irretrievably extinguished.

In Spain, a point of sale (lottery administration or authorized outlet) can only pay Euromillions prizes if it operates within the framework of the state gaming regulations, the lottery reservation to the State Society of Lotteries and Betting (SELAE), and the fiscal and anti-money laundering regulations. Below is a summary of the key requirements derived from Law 13/2011 on gaming regulation, its regulatory development, and the sectoral collective agreement for lottery administrations.

1. Authorization of the point of sale

• Reservation of lottery activity: Law 13/2011, of May 27, on gaming regulation, establishes the exclusive reservation of state-wide lotteries to SELAE and ONCE. Points of sale are not gaming operators but part of SELAE's commercial network.
• Contract with SELAE: To sell and pay Euromillions prizes, it is essential to be integrated into SELAE's “Basic Network of points of sale” through a management contract with the state society. The VIII Sectoral Collective Agreement for Lottery Administrations (Resolution of June 5, 2019, BOE-A-2019-9216) identifies as functional scope precisely the Lottery Administrations and Integral Outlets of the basic network, excluding mixed points.
• Compliance with general gaming requirements: According to Law 13/2011 and its development (for example, Royal Decree 1614/2011 and Royal Decree 1613/2011), the operator (SELAE) must ensure that its technical systems allow correct identification of participants, traceability of bets and prizes, and control by the regulatory authority. The point of sale must exclusively use the terminals and systems homologated and supplied by SELAE.

2. Amount limits and payment channel

• Distinction between “smaller” and “larger” prizes: The general regulations on bets and prizes (for example, Royal Decree 403/2013, which modifies Royal Decree 419/1991 on distribution of revenue and prizes) and the rules of reserved games create a practical distinction between:
  • Prizes that the point of sale can pay directly from its cash register and SELAE's gaming account.
  • High-value prizes, which are paid through SELAE's commercial delegations or collaborating financial entities, not at the ordinary counter.
• The point of sale can only pay within the amount and payment method limits set by SELAE in its internal instructions, supported by the regulation of revenue and prizes of state games.

3. Winner identification and operation registration

• Law 13/2011 requires that the operator's technical system allows knowing the identity of participants and prize winners, as well as reconstructing gaming and prize payment operations.
• For prizes above certain thresholds, payment requires the formal identification of the winner (identity document and, if applicable, additional data) and registration of the operation in SELAE's systems, so the regulatory authority can monitor in real time the prizes awarded and, if applicable, their return.

4. Anti-money laundering obligations and cash control

• Law 13/2011 expressly refers to Law 10/2010 on prevention of money laundering and terrorist financing, and foresees that the gaming authority and operators collaborate in its application.
• In practice, this means that:
  • Payments of significant prizes must be perfectly identified and registered.
  • The point of sale must respect the general limits on cash payments in force and SELAE's policies on payment methods (cash, transfer, bank check, etc.).
  • Unusual or suspicious operations linked to prizes may be subject to reporting to anti-money laundering authorities.

5. Taxation and withholdings

• Euromillions prizes are subject to the special tax on prizes from certain lotteries and bets. The management of withholdings and self-assessments is articulated through Order HAP/70/2013 (forms 230 and 136) and Order HAP/2368/2013, modified by Order HFP/1286/2023 (forms 190 and 270, among others).
• The point of sale, when paying a prize subject to tax, must:
  • Apply the corresponding withholding on the taxable part of the prize, according to SELAE's instructions.
  • Transmit the necessary data so the operator can declare and pay those amounts through the approved tax forms.

6. Payment deadlines and coordination with financial entities

• Law 13/2011 foresees that the basic regulation of each game (approved by ministerial order or resolution) determines the deadlines and forms of payment of prizes; Euromillions is governed by these specific rules and the corresponding international agreements.
• For prizes above the point of sale limits, payment is made through contracted financial entities or SELAE delegations; the administration acts merely as a verification channel and forwards the winning ticket to the appropriate payment circuit.

In summary, a point of sale can only pay Euromillions prizes if it is duly authorized by SELAE, uses homologated systems, respects the amount and payment method limits set by the operator, identifies the winner when appropriate, complies with anti-money laundering regulations, and guarantees the correct application of withholdings and payment deadlines required by fiscal and gaming regulations.

The taxation of prizes obtained in the Euromillions draw when claimed in Spain is not regulated by a specific “Euromillions” rule, but by the general regime applicable to prizes from certain lotteries and bets. This regime is mainly contained in the IRPF Law and in the laws introducing the special tax on lottery prizes, as well as their regulatory development and the orders approving the declaration forms.

1. Basic legislation (laws)

• Law 35/2006, of November 28, on IRPF (BOE-A-2006-20764).
  • It is the framework law for the tax. Regarding lottery and betting prizes, the key piece is the Thirty-third Additional Provision (DA 33ª): “Special tax on prizes from certain lotteries and bets”.
  • This provision:
    • Defines which prizes are subject to the special tax: includes, among others, prizes from lotteries and bets organized by the State Society of Lotteries and Betting (SELAE) and by equivalent bodies of EU/EEA States. Euromillions prizes managed by SELAE fall within this scope.
    • Establishes a tax-free minimum per prize (currently, according to the current wording of DA 33ª, 40,000 euros per tenth, fraction, or bet; prizes below or that part of the prize are exempt).
    • Provides that the part of the prize exceeding that threshold integrates the tax base of the special tax.
    • Sets the tax rate at 20% on that base and refers to articles 99 and 105 of Law 35/2006 for the regime of withholdings and payments on account.
    • Indicates that prizes subject to this tax are not integrated into the general or savings tax base of the IRPF, so the withholding applied has a liberating effect.
• Law 16/2012, of December 27, on tax measures (BOE-A-2012-15650).
  • Its article 2.3 reconfigures DA 33ª of Law 35/2006 and systematically introduces the special tax on prizes from certain lotteries and bets (including Euromillions).
  • It also coordinates this tax with the IRNR (consolidated text approved by Royal Legislative Decree 5/2004), adding its own additional provision on lottery prizes for non-residents.
  • Details, for IRPF and IRNR, the obligation to withhold or pay on account, the applicable rate (20%), and the liberating nature of this payment when the prize is subject to the special tax.
• Law 6/2018, of July 3, on the General State Budget for 2018 (BOE-A-2018-9268).
  • Its article 67.1 modifies paragraph 2 of DA 33ª of Law 35/2006, raising the exempt amount of prizes subject to the special tax to 40,000 euros, the current threshold for these prizes (including Euromillions prizes received in Spain).

Alongside these rules, for non-residents the Fifth Additional Provision of the Consolidated Text of the Non-Resident Income Tax Law (RDL 5/2004) applies, introduced by Law 16/2012, which replicates the special tax scheme for those who claim prizes like Euromillions in Spain without a permanent establishment.

2. Regulatory development (regulations and orders)

• Royal Decree 439/2007, of March 30, approving the IRPF Regulation (BOE-A-2007-6820).
  • Develops, among other aspects, the regime of prizes and withholdings, including:
    • The general percentage of withholding on prizes as capital gains (when the special tax does not apply).
    • The formal obligations of those who pay prizes, even when they are considered exempt income for IRPF purposes (obligation to inform the Administration).
• Order HAP/70/2013, of January 30 (BOE-A-2013-952).
  • Approves, among others, form 136 “Special tax on prizes from certain lotteries and bets. Self-assessment”, used to declare and pay the special tax when applicable.
  • Also regulates form 230 for withholdings and payments on account on these prizes in IRPF, IRNR, and Corporate Tax.
• Order HAP/2368/2013, of December 13, approving form 270 “Annual summary of withholdings and payments on account. Special tax on prizes from certain lotteries and bets” (BOE-A-2013-13228).
  • Establishes the annual summary that must be submitted by those obliged to withhold/pay on account for prizes subject to the special tax (including Euromillions).
• Order HAC/1431/2025, of December 3 (BOE-A-2025-25390).
  • Updates, among other things, the annex of Order HAP/2368/2013 related to form 270, adapting designs and information requirements on withholdings and payments on account of the special tax on lotteries and bets.

3. Specific fit of Euromillions

In summary, Euromillions prizes claimed in Spain:

• Are considered prizes from lotteries and bets organized by SELAE (or analogous bodies of the EU/EEA) and therefore fall within the scope of DA 33ª of Law 35/2006.
• Enjoy a tax-free minimum (currently 40,000 euros per bet), applied per prize and per holder or co-holder.
• The part of the prize exceeding that amount is subject to a special tax of 20%, which is paid through withholding at the time of claiming, without the prize being integrated later in the annual IRPF declaration.
• For non-residents who claim the prize in Spain, the same scheme applies, through the Fifth Additional Provision of the TRLIRNR, with the possibility of applying treaties to avoid double taxation.