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V3471-20 1 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias patrimoniales

Betting advisor fees do not affect the calculation of capital gains or losses from gambling

The inquirer asks how to determine gains or losses from sports betting and whether advisor fees can be deducted or gaming accounts transferred. The DGT rules that such fees do not influence the calculation of wealth variations and that gains or losses belong to the account holder.

The question raised

Question posed: Determination of the capital gain resulting from participation in sports betting.

The DGT's ruling

The calculation of capital gains and losses from gambling is carried out on a global basis and only considers the amounts won or lost in bets. The fees of tipsters or advisors do not affect the determination of these changes in net wealth. Likewise, gains and losses obtained through gaming accounts correspond exclusively to the holder thereof.

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