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V0222-21 10 February 2021 · SG de Fiscalidad Internacional Criterion in force
IRNR · ganancias patrimoniales

Poker tournament winnings in Spain taxed as capital gains for non-residents

A German consultant asks how poker tournament earnings are taxed in Spain. The DGT states these incomes may be taxed as capital gains under the Non-Resident Income Tax.

The question raised

Taxation of gains obtained in a poker tournament in Spain.

The DGT's ruling

According to the Spanish-German Convention, participation in poker tournaments is assimilated to the performance of artists or athletes, allowing for taxation in Spain. Under domestic regulations (TRLIRNR), these incomes are classified as capital gains as they derive from rights that must be fulfilled in Spanish territory, specifically as gambling winnings. This classification as capital gains prevails whether or not the recipient carries out an economic activity.

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