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V1197-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Fees paid to tipsters cannot be deducted when calculating gambling gains or losses

A taxpayer asks whether fees paid to a tipster for placing sports bets can be deducted when calculating capital gains from gambling. The DGT responds that this is not possible because the calculation of gambling gains and losses is performed on a global basis and only includes the amounts won or lost on the bets.

In 5 key points

Lifecycle

2021-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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