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V3081-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

In-person betting slips may serve as evidence of gambling losses

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.

The question raised

Method of justifying losses incurred in sports betting carried out in person at gaming halls.

The DGT's ruling

The justification of gambling losses shall be carried out through the means of proof admitted under Law. The assessment of the evidence provided, such as betting slips or receipts, is the responsibility of the tax management and inspection bodies. The provisions of the Civil Code and the Law of Civil Procedure shall apply to the assessment of said means of proof.

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