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The inquirer asks how to justify gains and losses in sports betting and whether betting slips are valid as evidence. The DGT responds that winnings are the difference between the prize and the amount wagered, and that evidence must be provided through means admissible under law.
Cuestión planteada Justificación de las ganancias y pérdidas patrimoniales obtenidas. Validez de los boletos entregados por la casa de apuestas como medio de prueba.
Las ganancias del juego son ganancias patrimoniales y se computan como la diferencia positiva entre el importe del premio y la cantidad jugada directamente relacionada con él. Las pérdidas y ganancias se establecen a nivel global durante el período impositivo. La acreditación de estos importes se realizará mediante los medios de prueba generalmente admitidos en Derecho.
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