Skip to content
V3033-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

No obligation to withhold Income Tax on online sports betting prizes

A query was raised regarding whether prizes from sports betting organised under Law 13/2011 are exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, as these games are regulated by state legislation, withholding is not applicable.

In 6 key points

Lifecycle

2021-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact