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A query was raised regarding whether betting tickets from gaming halls, which do not contain personal data, are valid for justifying losses. The DGT indicates that the assessment of these documents as evidence is the responsibility of the Tax Administration.
Cuestión planteada Forma de justificar las pérdidas obtenidas en las apuestas deportivas realizadas presencialmente en salones de juego.
La justificación de las pérdidas en el juego se realizará mediante los medios de prueba admitidos en Derecho. Corresponde a los órganos de gestión e inspección tributaria la valoración de las pruebas aportadas, como los boletos o resguardos de las apuestas. Se aplica lo dispuesto en el Código Civil y la Ley de Enjuiciamiento Civil para la valoración de dichos medios de prueba.
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