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A query was raised regarding whether online gambling winnings should be taxed when withdrawn to a bank account or when won on the platform. The Directorate General for Taxes (DGT) ruled that they must be taxed in the period in which the change in wealth occurs, which is when the bet is won.
Taxpayers must report gambling winnings in the same tax year they are won, even if the funds remain in the gambling platform's account and have not yet been transferred to a personal bank account.
The tax team reviews your specific situation.
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