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V1719-24 11 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Betting house and management company commissions cannot be deducted from gambling winnings

A query was raised regarding whether commissions paid to betting houses and management companies are deductible when calculating capital gains from gambling. The Directorate General for Taxes (DGT) ruled that these commissions do not affect such calculations.

The question raised

Question posed: Deductibility of expenses (commissions from betting houses and management companies) in the determination of the amount of capital gains obtained from gambling.

The DGT's ruling

The calculation of capital losses and gains from gambling is carried out on a global basis and is strictly limited to the amounts won or lost in bets or games. Therefore, commission expenses do not intervene in the determination of the capital variations derived from gambling.

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