The Christmas lottery (Lotería de Navidad), ONCE and betting explained

Terms used

• Decimo — The decimo is one tenth of a full Christmas lottery ticket and costs 20 euros.
• Participación — A participación is a share of a decimo sold by a bar, club or association, usually with a surcharge.
• Peña — A peña is a group of people who buy the same lottery number together.
• NIF — The NIF is your Spanish tax identification number.
• Impuesto sobre Donaciones — The Impuesto sobre Donaciones is gift tax, charged when you receive money or assets as a gift. Rates vary by region.

Key rules

• Draw and claim period: The draw is on 22 December and you have a three-month period after it to claim a prize.
• Age: You must be 18 to buy state lottery tickets, bet online or enter casinos and bingo halls.
• Prize tax: The state withholds 20% on the part of a prize above the exempt threshold, so you receive the net amount.
• Shared tickets: Each person in a pool is taxed as a separate winner only if the ticket is presented with a list of names and NIFs.
• Participaciones: Bars and clubs usually add a surcharge, and the state does not issue their shares.

How the Christmas lottery works

The Christmas lottery (Lotería de Navidad, also called El Gordo) is drawn on 22 December at the Teatro Real in Madrid. Children from the San Ildefonso school sing out the numbers. The state lottery body, SELAE, runs it.

Numbers run from 00000 to 99999. A full ticket (billete) is split into 10 decimos. A decimo costs 20 euros, so a billete costs 200 euros. Most people buy a decimo, or a share of one.

The main prize, El Gordo, was 400,000 euros per decimo in the latest draw. The second prize was 125,000 euros and the third 50,000 euros per decimo. There are also fourth and fifth prizes, many smaller prizes, the "pedrea" and approximations. A reintegro refunds your 20 euros if your number ends in the same last digit as El Gordo.

Buy only from an official lottery outlet (administración de lotería) or online through the state lottery's own site.

Decimo, participación and pools

A participación is a share of a decimo sold by a bar, club or association. The state does not issue it. The seller usually adds a surcharge on top of the face value. Ask how much it is and who issues the slips before you pay.

A pool (peña) is a group buying the same number. There are two kinds:

• Official participaciones. An association or company issues printed slips. It should register them with the state lottery and leave the ticket with a bank or lottery outlet.
• Informal pools. A workplace group chips in for a shared ticket, with no printed slips.

In both cases, one person usually buys the decimo and keeps it. Write down every name and contribution. Prizes are split in proportion to each person's stake. The usual problems are disputes over who paid, a lost ticket, a ticket nobody bought, and a treasurer who disappears. A written list protects you from most of them.

Tax on prizes

State lottery prizes (including ONCE and Cruz Roja) carry a 20% levy on the part of each prize above an exempt threshold. The threshold was 40,000 euros per prize in 2025. The state withholds the tax when it pays, so you receive the net amount and normally do not declare the prize on your income tax return. Foreign residents are taxed the same way.

If a group shares one winning ticket, each person counts as a separate winner. The threshold then applies to each person, but only if you document the split. Present the ticket together with a list of everyone's names, tax IDs (NIF) and stakes. If you win alone and hand money to others afterwards, it can be treated as a gift and taxed under gift tax (Impuesto sobre Donaciones). The rate varies by region.

Collecting a prize

Prizes are paid from the day after the draw. Small ones are paid at lottery outlets and banks. Larger ones are paid at banks, and you need photo ID. You have a three-month period after the draw to claim. The timeline and documents below give the steps.

Age limits

You must be 18 to buy state lottery tickets, bet online or enter casinos and bingo halls. ONCE tickets are not sold to minors either. Casinos and bingo halls check ID at the door. Online operators verify your identity and age when you register. Some regions add stricter ID checks at betting shops, but the minimum age stays 18.

Timeline and deadlines

• Buy your decimo or participación from an official lottery outlet or online: before the draw

• The draw takes place at the Teatro Real in Madrid: on 22 December

• Start collecting prizes: small ones at lottery outlets and banks, larger ones at banks with ID: from the day after the draw

Documents you need

• Your photo ID, to collect a larger prize at a bank.

• The winning ticket (decimo or participación), which you present to claim the prize.

• A written list of everyone sharing a winning ticket, with their names, tax IDs (NIF) and stakes, presented together with the ticket so each person gets the exempt threshold.

Checklist

• Confirm you are 18 or older before you buy a ticket, bet online or enter a casino.

• Ask a bar or club selling participaciones how much surcharge it adds and who issues them.

• Write down the names and contributions of everyone in your pool, and agree who holds the ticket.

• Check your winning numbers from the day after the draw.

• Take your ID and the ticket to a bank to claim a larger prize within the three-month period.

• Give the bank a list of names and tax IDs (NIF) if you share a winning ticket.

Frequently asked questions

Do I pay tax if I win the Christmas lottery as a foreign resident?

Yes, foreign residents are taxed like everyone else: 20% on the part of each prize above the exempt threshold, which was 40,000 euros per prize in 2025. The lottery withholds it when it pays you, so you get the net amount and generally do not declare the prize as income.

What is the difference between a decimo and a participación?

A decimo is an official ticket from the state, while a participación is a share sold by a bar, club or association. A decimo costs 20 euros, and a participación usually adds a surcharge for the seller, which is not part of the prize.

What happens to the tax if a group wins with one shared ticket?

Each person is treated as a separate winner, so the exempt threshold applies per person if the split is documented. The ticket must be presented jointly with a list of names and tax IDs (NIF). Handing money out afterwards without that list can be taxed as a gift, and the rate varies by region.

How can I protect myself in a workplace lottery pool?

Keep a written list of names and contributions, and agree who buys and holds the ticket. The main risks are disputes over who paid, a lost ticket and a treasurer who disappears.