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V3250-20 30 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Tipster fees cannot be deducted when calculating gambling gains or losses

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.

The question raised

Deductibility of tipster fees in determining the amount of capital gains obtained from gambling.

The DGT's ruling

The calculation of capital gains and losses from gambling is carried out on a global basis and is strictly limited to the amounts won or lost in bets or games. No other concept other than the gain or loss itself is involved in this calculation; therefore, tipster fees have no impact on the determination of such variations.

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