Skip to content
Back to index
V3033-21 7 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

No obligation to withhold Income Tax on online sports betting prizes

A query was raised regarding whether prizes from sports betting organised under Law 13/2011 are exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, as these games are regulated by state legislation, withholding is not applicable.

The question raised

Subject to Personal Income Tax (IRPF) withholding on prizes obtained from online sports betting.

The DGT's ruling

Prizes from sports betting organized under Law 13/2011 on gambling regulation are considered included within the scope of Article 75.3.f) of the Tax Regulations. Therefore, there is no obligation to apply withholding or payment on account on said prizes.

Book your free first meeting