Loterías y apuestas

Withholdings on prizes

Using this form, if you are a business or a professional, you can download the invoice corresponding to your Lotería Nacional purchases made through our on-site sales network.

To do so, you will have to indicate the identifier of the "Qualified Operations Summary" (ROC), a code that appears on the printed receipt if you requested an invoice from the point of sale at the time of purchase.

You can also use the QR code that appears in this Qualified Operations Summary to avoid having to type it in, and go directly to this page with the identifier already filled in.

Qualified Operations Summary (ROC). The ROC Identifier is indicated in red.

SELAE is not obliged to issue invoices because its operations are subject to and exempt from VAT. However, the regulations provide for invoices to be issued when the following circumstances arise:

• Purchases of the National Lottery game have been made, as these are the only purchases that can be considered deductible in accordance with customs and practices (article 15.e) of Law 27/2014, of 27 November, on Corporate Income Tax).
• The invoice has been requested at the time of purchase, as this is the only time when the identity of the buyer can be proven
• The purchaser acts as a businessman or professional within the meaning of Article 5 of Law 37/1992 of 28 December 1992 on Value Added Tax.

To do so, you need to complete the following sections:

• Indicate the Qualified Summary of Operations (QOS) you were given at the time of purchase.
• Select the download mode: direct download or download via email.
• Select a type of document: NIF/NIE or passport, whichever is applicable.
• Indicate all digits of the document, including leading zeros if any, of the business owner or professional requesting the invoice.
• Indicate the name and surnames or business name of the business owner, professional or company requesting the invoice.
• Indicate your tax address and date of birth.