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V0062-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

Winnings and losses from sports betting are taxed as capital gains in the year of the event

A query was made regarding when gains and losses from sports betting must be taxed. The Directorate General for Taxes (DGT) responds that winnings constitute capital gains and that the result is attributed to the year in which the event determining the prize occurs.

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2022-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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