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V0839-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Online gaming winnings are attributed to the spouse who directly earned them

A married couple under the community property regime (régimen de gananciales) has requested clarification on who should declare online gaming winnings deposited into a joint account. The Directorate General of Taxes (DGT) has ruled that such winnings belong to the spouse who directly earned them.

The question raised

Individualization of these capital gains in the Personal Income Tax.

The DGT's ruling

Gains from games of chance, betting and gambling are capital gains attributed to the person entitled to obtain them or who has won them directly. In the case of acquisitions that do not derive from a prior transfer, such as gambling winnings, the rule for the individualization of income under Article 11.5 of the Personal Income Tax Law applies.

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