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V0313-20 11 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Winnings from 'juego de las chapas' classified as capital gains for Income Tax purposes

A taxpayer inquired about how to justify winnings obtained from participating in the 'juego de las chapas' in Castilla y León. The Directorate General for Taxes (DGT) ruled that these amounts constitute capital gains and must be substantiated using evidence admissible under law.

The question raised

Method of justifying the gains obtained in said game.

The DGT's ruling

The amounts obtained in the game of 'chapas' are classified as capital gains pursuant to Article 33.1 of the Personal Income Tax Law. The calculation of these gains and losses is carried out on a global basis during the tax period. The justification of these changes in assets shall be provided, if requested by the Administration, through the means of evidence generally admitted in Law.

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