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A taxpayer has enquired whether payments made to sports betting tipsters can be deducted when calculating capital gains from gambling. The DGT has ruled that these fees do not affect the calculation of wealth variations derived from gambling.
Cuestión planteada Deducibilidad de los honorarios de los pronosticadores en la determinación del importe de las ganancias patrimoniales obtenidas en el juego.
El cómputo de pérdidas y ganancias patrimoniales por el juego se realiza a nivel global y se limita estrictamente a los importes ganados o perdidos en las apuestas o juegos. En este cálculo no interviene ningún otro concepto distinto al de la propia ganancia o pérdida, por lo que los honorarios de los pronosticadores no tienen incidencia en la determinación de dichas variaciones.
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