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V1197-21 30 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Fees paid to tipsters cannot be deducted when calculating gambling gains or losses

A taxpayer asks whether fees paid to a tipster for placing sports bets can be deducted when calculating capital gains from gambling. The DGT responds that this is not possible because the calculation of gambling gains and losses is performed on a global basis and only includes the amounts won or lost on the bets.

The question raised

Issue raised: Deductibility of tipster fees in the determination of the amount of capital gains obtained from gambling.

The DGT's ruling

The calculation of capital gains and losses from gambling is established on a global basis during the tax period. This calculation relates strictly to the amounts won or lost on bets or games. Therefore, tipster fees have no impact on the determination of capital variations derived from gambling.

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