Quick answer: You can give a Spanish Christmas Lottery tenth (décimo) to anyone, because it is a bearer document. If it wins, the prize belongs to whoever received it and they claim it directly. To avoid tax problems, keep proof that you gave it before the draw on 22 December 2026: a photo with a dedication or a dated message is enough.
Updated 25 September 2026 · By the Serviloto team, Lottery Office no. 40 in Málaga (Spain).
Giving a tenth is one of Spain’s most popular Christmas traditions. It costs €20, it is a gift full of excitement and, if the number wins, it can become the best present of the year: El Gordo pays €400,000 per tenth. That is why many companies, families and groups of friends choose it as a Christmas gift.
The tenth belongs to whoever holds it, so giving it is as simple as handing it over. Even so, follow these steps so there is no doubt if it wins:
The prize belongs to the person who received the tenth, and they must claim it: at any lottery outlet for prizes up to €2,000, or at a Loterías y Apuestas del Estado partner bank for larger prizes. They have 3 months from the day after the draw.
If the gift was made before the draw, the recipient only pays the lottery tax: the first €40,000 per tenth is tax-free and the rest is taxed at 20%. The problem arises when the gift cannot be proved and the buyer claims the prize and then hands over the money: the tax authority could then treat it as a cash gift, subject to gift tax depending on the region.
| Situation | Who claims | Tax paid |
|---|---|---|
| Gift documented before the draw | The recipient | Only 20% on the amount above €40,000 |
| No proof of gift; buyer claims and then hands over the money | The buyer | 20% lottery tax plus possible gift tax |
| Tenth given to several people | All co-owners | The €40,000 exemption is split proportionally |
You can choose your Christmas Lottery 2026 number at Serviloto, Lottery Office no. 40 in Málaga, and buy it online with the same security as at our lottery office. If you want to give lottery tickets to clients or staff, see our lottery for companies and associations.
Yes. The tenth is a bearer document, so you can give it to anyone. What matters is keeping proof that you gave it before the draw.
The prize belongs to the person who received the tenth, and they claim it. If the gift was made before the draw, there is no cash gift involved and only the lottery tax applies if the prize exceeds €40,000.
Only the lottery tax: the first €40,000 per tenth is tax-free and the rest is taxed at 20%. If the gift cannot be proved and the buyer claims the prize and then hands over the money, the tax authority could treat it as a cash gift.
With a photo of the tenth with a dedication or a message sent before 22 December, a dated card or witnesses. Any proof dated before the draw helps.
Yes. If you buy from an official lottery office such as Serviloto, you can give the tenth or its details and keep the purchase receipt as proof.
Giving a lottery ticket is a gesture of hope. Always stay within your budget and remember it is a game of chance: the odds of a number winning El Gordo are 1 in 100,000.