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MEDIUM
FISCAL

Prizes from non-economic sports activities classified as patrimonial gains

V1086-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1086-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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

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