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A query was raised regarding how to justify sports betting losses in regulated venues. The DGT clarifies that gambling losses are only deductible if they do not exceed winnings from the same period and do not originate from games subject to special taxation.
Cuestión planteada Forma de justificar las pérdidas obtenidas en apuestas deportivas en salones de juego regulados.
Las ganancias por juegos de suerte y azar son ganancias patrimoniales. Las pérdidas en el juego no se computarán como tales si exceden de las ganancias obtenidas en el mismo periodo impositivo, ni si derivan de juegos sometidos al gravamen especial. Para justificar las pérdidas computables, se pueden utilizar los medios de prueba admitidos en Derecho.
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