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V1086-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Prizes from non-economic sports activities classified as patrimonial gains

A hobby shooter asks whether expenses (registration, travel, etc.) for winning cash prizes can be deducted. The DGT states that if no organised economic activity exists, the prize is a patrimonial gain and expenses cannot be deducted.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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