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V2853-14 22 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Losses in lotteries and betting from the State Society are not computable to offset gambling winnings

The inquirer asks whether non-winning tickets serve to justify gambling losses. The DGT responds that losses in lotteries and betting from the State Society Loterías y Apuestas del Estado cannot be computed to offset gambling winnings.

The question raised

Question posed: Whether non-winning tickets can be used as justification for losses.

The DGT's ruling

Losses derived from participation in lotteries and betting organized by the State Society Loterías y Apuestas del Estado are not computable to offset winnings obtained in gambling. For losses from games not subject to the special tax that are computable, justification shall be provided through the means of proof generally admitted in Law.

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