Spain's State Tax Administration Agency (AEAT) and Sociedad Estatal Loterías y Apuestas del Estado (SELAE) have extended and amended their information-sharing agreement. The agreement covers data relating to lottery and betting prizes.
The addendum was signed on 9 September and published in Spain's Official State Gazette on 26 September. The original four-year agreement was due to expire on 22 September 2026 and has now been extended for another four years.
Under the updated framework, SELAE will electronically provide the tax authority with monthly information on prizes it manages where the amount exceeds €20,000. The threshold can be changed by agreement of the joint monitoring commission.
Information supplied can include the recipient's identity and tax residence, draw or betting date, payment date, gross prize amount, withholding base and tax withheld. Payment details such as the receiving bank account, cheque number, paying bank branch and identification of the point of sale associated with the winning ticket can also be included.
Additional information may be requested, including the amount wagered on a winning ticket and documentation concerning corporate winners and their beneficial owners.
The amendments also update safeguards around personal information to reflect current Spanish and European data protection and information-security rules.
Access to supplied data must be restricted to authorised personnel, with access tracing, audits and measures addressing potential conflicts of interest. Information sharing may be suspended or limited if security or data-handling irregularities are identified.
Confidentiality obligations will remain in force even after the agreement eventually expires.
The original information-sharing agreement was signed in September 2022
