Euromillions today, Tuesday 10 November: a jackpot of 141 million euros

In Spain, Euromillions is regulated as a statewide lottery, managed by the State Society of Lotteries and Bets (SELAE), although the draw is shared with operators from other countries. It is important to distinguish two levels: the rules that allow the organization and marketing of the game and those that regulate the taxation of prizes. Additionally, the tax on the organizer's activity should not be confused with the tax borne by the winner.

1. Organization and authorized operator

The general reference is Law 13/2011, on the regulation of gambling, dated May 27. It establishes a reservation of state lotteries in favor of SELAE and ONCE, each within its scope. Euromillions corresponds to SELAE: it is not an activity that any company can organize through an ordinary betting license.

The law justifies this reservation due to the need for public control, protection of participants, and prevention of fraud and money laundering. Therefore, it is not enough to reproduce the operation of the draw: its exploitation and marketing must comply with the regime of the authorized operator.

2. Specific rules of Euromillions

The Resolution of February 6, 2004 approved the Spanish rules of Euromillions as a modality of the Primitiva Lottery or Numbers. Its content has been subsequently modified, among others, by the Resolution of January 21, 2009. It is important not to use the economic or mechanical conditions of the original text as if all were still in force.

These rules distinguish the common rules between countries — game structure, prizes, and accumulations — from national issues: validation, cancellation, claims, payment, and expiration. Among the participation and control requirements provided are:

• Official validation: bets must be processed through the systems admitted by Lotteries and State Bets and be validly incorporated before the draw.
• Payment and receipt: in in-person validation, the participant pays the bet before receiving the receipt. The ticket where they mark their numbers does not replace the proof receipt.
• Verification: it is the participant's responsibility to check the predictions, the draw date, the amount, and other data on the receipt.
• Control: the rules provide for a Superior Control Board for bets validated in Spain and custody and verification procedures.

3. Taxation of the organization

Article 48.2 of Law 13/2011 expressly states that state-level lottery games are not subject to the tax on gambling activities, regardless of the operator. This non-subjection affects that specific tax; it does not mean that all tax obligations of SELAE disappear nor that prizes are free from taxation.

4. Taxation of the winner

Law 16/2012, of December 27, introduced the special tax on prizes from certain lotteries and bets, within the regime of the Law 35/2006 on Personal Income Tax (IRPF). The tax is accrued when the prize is paid and is applied through withholding or payment on account. The withholding has a liberating character from the obligation to file a self-assessment for that tax.

The management is developed through Order HAP/70/2013, which approves forms 230 and 136, and Order HAP/2368/2013, relating to the annual summary of withholdings. The examined texts do not contain the updated detail of the exempt minimum nor the applicable percentage; therefore, a net prize calculation is not offered here.

The State Society of Lotteries and State Bets (SELAE) is responsible for organizing, managing, exploiting, and marketing its lotteries and bets at the state level. It is a state commercial company attached to the Ministry of Finance. The fundamental distinction is that it acts as a game operator, not as the general regulator of the sector: it does not direct or supervise all existing gambling games in Spain.

Which games it manages and with what scope

Its activity includes lotteries such as the National Lottery, including the Christmas and Niño draws, La Primitiva, Bonoloto, and Euromillions, as well as sports and horse racing bets, including La Quiniela. The legal reservation of state-level lotteries corresponds to SELAE and ONCE; therefore, it should not be confused with an exclusivity of SELAE over any game modality.

Its legal regime and functions cover management in person and through electronic, computer, telematic, and interactive means. It also contemplates international activity and participation in games of other administrations or countries when the corresponding authorization exists.

Main functions in practice

• Organization and exploitation. It administers the modalities it markets and develops the necessary operations for their functioning. This includes organizing draws, publishing official results, and applying the participation and prize distribution rules of each game.
• Marketing and sales network. It distributes its products through lottery administrations, other authorized points of sale, and digital channels. It manages the commercial relationship with that network and its operating conditions. These are commercial functions, not powers to regulate all market operators.
• Collection and prize payment. It manages sales income and the procedures for verification, distribution, and payment of prizes. It must guarantee payment documentation and control of collaborating financial entities.
• Technological support and security. It develops or contracts the necessary systems to register bets, process operations, control prizes, and provide assistance to its commercial network. Its technological capacity supports both in-person and digital activity.
• Responsible gaming. It must promote moderate participation, protect vulnerable groups, and apply participation requirements and prohibitions. These obligations are part of its responsible gaming management.
• Fraud and money laundering prevention. It is subject to identification, diligence, and control obligations, as well as reporting suspicious operations. Its applicable regulations include gambling legislation and money laundering prevention.

What does not correspond to it

SELAE does not grant general licenses to private operators nor exercise general inspection or sanction of state gambling. The functions of regulation, authorization, supervision, and control correspond to the competent authorities, especially the General Directorate for Gambling Regulation. Autonomous communities maintain their competencies over games developed exclusively in their territory.

Public control and economic responsibility

As a public company, its management is subject to auditing. The resolution published in July 2025, regarding the auditing of 2022 prizes, requested improvements in payment documentation, fraud detection, money laundering prevention, and identification of digital participants. These are improvement requirements, not proof that all have been implemented.

Finally, its results revert to the State through dividends and public revenues. That economic contribution complements its main function: managing its games with security, control, and responsibility.

The main difference is whether the country charges a tax directly to the winner and, when it does, what part of the prize remains tax-free. Spain applies 20% on the amount exceeding 40,000 euros in certain lotteries; France, Germany, and the United Kingdom generally do not tax the prize of the occasional player. Italy and Portugal also tax certain prizes, but with thresholds lower than Spain's.

This comparison refers to individuals and the usual treatment in each country. It should not be automatically applied to companies, professional players, sports bets, or prizes obtained by tax residents of another State.

Spain: high exemption and withholding upon payment

The special regime includes prizes from State Lotteries and Bets, autonomous communities, ONCE, and the Red Cross, as well as certain equivalent bodies of the European Union and the European Economic Area. According to the Tax Agency, the first 40,000 euros are exempt and only the excess is taxed.

For example, a prize of 100,000 euros leaves 88,000 euros net: 60,000 euros are taxed and 12,000 withheld. The payer deducts the tax when paying the prize. For an individual who has already borne that withholding, there is no additional settlement of the prize in the IRPF, as explained by Demócrata.

The exemption corresponds to each ticket, fraction, coupon, or bet, not to each participant. If the ticket is shared, the 40,000 euros are proportionally distributed among its holders: sharing it does not multiply the exempt amount.

France, Germany, and the United Kingdom: generally intact prize

• France: occasional lottery prizes are generally not subject to personal income tax. The winner does not bear a withholding equivalent to the Spanish one.
• Germany: occasional lottery prizes are normally not considered taxable income. Therefore, the prize is generally received intact, although interest or profits obtained later by investing it may be taxed.
• United Kingdom: National Lottery prizes generally do not tax the winner's personal income. There is no exemption threshold comparable to Spain's because the prize is generally free from that tax.

The consulted European comparison records these differences. That the player does not pay tax on the prize does not mean the activity is tax-free: operators may bear specific taxes.

Italy and Portugal: attention to the specific game

• Italy: certain games apply a 20% tax with a reference threshold of 500 euros. However, the rules vary according to the modality: it should not be understood that all Italian lotteries have the same withholding.
• Portugal: certain prizes are subject to the Imposto do Selo, a stamp tax, with a rate of 20% and a reference threshold of 5,000 euros. The specific calculation requires distinguishing the modality and its regime; it should not be assumed that it reproduces the Spanish formula on the excess.

What it implies for the winner

Spain protects medium-sized prizes from taxation through an exemption higher than those Italian and Portuguese thresholds. Compared to France, Germany, or the United Kingdom, however, it reduces the net amount of large prizes.

Finally, it is necessary to separate collecting the prize from keeping it, investing it, or gifting it: subsequent taxes may arise. Also, buying a foreign ticket does not guarantee exemption in Spain; tax residence and the applicable regime to the prize must be verified.