Christmas Lottery or Hamper?
The two Christmas traditions of Spanish companies, head to head: the shared lottery ticket played on 22nd December and the hamper that arrives at home. Excitement, tax implications and brand recall — no tricks.
Published on September 1, 2026
Two Rituals, Two Different Bets
The company lottery is a powerful ritual: the shared number, the coffee sweepstake, the morning of the draw with the radio on. Its charm is the collective excitement — and its limit, that on 23rd December it almost always remains a piece of paper that didn't win.
The hamper plays a different game: it's a sure, tangible and personal gift. It doesn't promise a million; it promises that each person receives something they wanted. The question isn't which is better — it's what role each plays in your December.
Quick Comparison
| Shared Lottery | Chosen Hamper (Pekata) | |
|---|---|---|
| The Excitement | Collective and intense… until the day of the draw | Individual and certain: everyone opens what they chose |
| What Each Person Receives | A share and a tiny chance | A guaranteed physical gift, to their taste |
| Tax Implications | The gifted share is a benefit in kind; large prizes carry their own tax | Benefit in kind for its cost, with tax paid on account |
| Recall and Brand | A number on a piece of paper, shared with half the office | Box with your brand that is opened at home and kept |
Indicative analysis; exact tax treatment depends on each case.
The Secret: They Don't Compete
Many companies do both, and well combined they reinforce each other: the lottery provides the collective ritual and conversation; the hamper provides the real gift, the one that recognises each person by name.
If the budget forces a choice, our answer won't surprise anyone — but the argument is objective: 99.99% of shares don't win, and 100% of chosen hampers do.
Frequently asked questions
How is the lottery gifted by the company to employees taxed?
The gifted share is a benefit in kind for its cost, like any other gift. And if a large prize is won, the prize also carries its own tax on what exceeds the exempt minimum.
And if the company sells the shares instead of gifting them?
If the employee pays for it out of their own pocket, there is no benefit in kind — it's simply a shared purchase. Many companies combine: they sell shares and gift the hamper.
Can both be done on a small budget?
Yes: a symbolic share maintains the ritual for a few euros per person, and the bulk of the budget goes to the chosen hamper, which is what everyone definitely receives.