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A query was raised regarding whether betting own or third-party funds using statistical models constitutes an economic activity and if resulting losses are deductible. The DGT ruled that betting losses are not deductible as they are classified as gambling losses.
Cuestión planteada 1. Si la actividad consistente en apostar cantidades propias y de terceros a cambio de un precio en este último caso, podría considerarse como actividad económica en los términos previstos en el artículo 5.1 de la Ley 27/2014, de 27 de noviembre.
Las pérdidas por apuestas fallidas no tienen consideración de gastos fiscalmente deducibles en el Impuesto sobre Sociedades al derivarse del juego. Respecto a la actividad económica, la inversión de fondos de terceros mediante servicios de inversión o de pronóstico de resultados puede serlo si se ordenan medios de producción o recursos humanos, debiendo probarse tales circunstancias ante la Administración.
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