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V1498-24 18 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Online gambling winnings must be declared in the tax year they are won, regardless of when they are withdrawn

A query was raised regarding whether online gambling winnings should be taxed when withdrawn to a bank account or when won on the platform.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.

The question raised

Temporal imputation of prizes obtained in "online" sports betting.

The DGT's ruling

Prizes from games of chance and luck are capital gains that are taxed when the alteration in the assets occurs. The temporal imputation is made in the tax period in which the bet was won. It is irrelevant whether the taxpayer has withdrawn or not the money from the online gaming operator's account.

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