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A query was raised regarding whether online gambling winnings should be taxed when withdrawn to a bank account or when won on the platform. The Directorate General for Taxes (DGT) ruled that they must be taxed in the period in which the change in wealth occurs, which is when the bet is won.
Cuestión planteada Imputación temporal de los premios obtenidos en apuestas deportivas "online".
Los premios de juegos de suerte y azar son ganancias patrimoniales que tributan cuando se produce la alteración en el patrimonio. La imputación temporal se realiza en el periodo impositivo en que se haya ganado la apuesta. Resulta irrelevante si el contribuyente ha retirado o no el dinero de la cuenta del operador de juego online.
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