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V0619-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Online gaming prizes not subject to special tax are taxed as capital gains

The taxpayer inquires about the taxation of online gaming prizes. The DGT clarifies that if they are not subject to the special tax, they must be taxed as capital gains and explains the treatment of losses.

In 6 key points

Lifecycle

2022-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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