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V0619-22 23 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Online gaming prizes not subject to special tax are taxed as capital gains

The taxpayer inquires about the taxation of online gaming prizes. The DGT clarifies that if they are not subject to the special tax, they must be taxed as capital gains and explains the treatment of losses.

The question raised

Taxation in the Personal Income Tax of prizes obtained in online gaming.

The DGT's ruling

Prizes from games of chance, skill, and luck that are not subject to the special tax under the thirty-third additional provision are taxed as capital gains pursuant to Article 33.1 of the Personal Income Tax Law. Losses in gambling shall not be accounted for as capital losses if they exceed the gains obtained in the same tax period. Furthermore, losses derived from games subject to the special tax shall not be accounted for.

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