The Christmas lottery, which will be drawn today, is the last one in Spain to be tax free. In future any prize over 2,500 euros will be taxed at source at the rate of 20%. So, for example, if you were to win 10,000 euros, then tax would be taken on 7,500 i.e. 1,500 euros. This will apply to all of the lotteries including the state run lottery, those run by autonomous regions, ONCE, the Red Cross etc.