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V0839-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Online gaming winnings are attributed to the spouse who directly earned them

A married couple under the community property regime (régimen de gananciales) has requested clarification on who should declare online gaming winnings deposited into a joint account. The Directorate General of Taxes (DGT) has ruled that such winnings belong to the spouse who directly earned them.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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