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A hobby shooter asks whether expenses (registration, travel, etc.) for winning cash prizes can be deducted. The DGT states that if no organised economic activity exists, the prize is a patrimonial gain and expenses cannot be deducted.
Question posed: Deductibility of expenses incurred to obtain the prize.
Sports prizes are considered income from professional activities for the payer, but for the beneficiary, they only constitute economic activity if there is an organization of production means or human resources on their own account. If these requirements are not met and there is no employment relationship, the prize is classified as a capital gain. As it does not constitute a transfer, the quantification of said gain is the full amount of the prize, without the possibility of deducting expenses.
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