Doctrine by topic · DGT Observatory

Losses in Gambling: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2016–2023

Current position

Gains from games of chance are capital gains. Losses are not deductible if they exceed the gains obtained in the same tax period or if they derive from games subject to special taxation. The justification of losses is carried out through the means of proof admitted under Law, the assessment of which corresponds to the Administration in accordance with the Civil Code and the Law of Civil Procedure.

The DGT's position remains constant regarding the classification of prizes as capital gains and the limitation of losses to the amount of gains obtained. The evolution focuses on precision regarding the exclusion of games with special taxation and the specification of the means of proof to justify losses.

Turning points

  1. V0619-22

    It is specified that losses derived from games subject to special taxation shall not be accounted for.

  2. V3081-23

    It is established that the assessment of evidence to justify losses, such as tickets or receipts, is governed by the Civil Code and the Law of Civil Procedure.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V3081-23 24 Nov 2023

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

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialespérdidas en el juegomedios de pruebajuegos de suerteperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.d
Affects CompanyExpat · Non-residentIndividual
V0619-22 23 Mar 2022

Online gaming prizes not subject to special tax are taxed as capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialesgravamen especialjuegos de suertepérdidas en el juegobase imponible LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.d
Affects CompanyExpat · Non-residentIndividual
V3250-20 30 Oct 2020

Tipster fees cannot be deducted when calculating gambling gains or losses

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialespérdidas en el juegohonorarios de pronosticadoresperíodo impositivovariaciones patrimoniales LIRPF — Ley 35/2006 del IRPF art. 33.5.dLey 16/2012
Affects CompanyExpat · Non-residentIndividual
V0105-18 18 Jan 2018

Sports betting prizes taxed as capital gains for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialespérdidas patrimonialesvariación patrimonialbase imponible generalpérdidas en el juego LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.d
Affects CompanyExpat · Non-residentIndividual
V1990-16 9 May 2016

Fees paid to tipsters cannot be deducted from gambling gains or losses

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialpérdidas en el juegohonorarios de pronosticadoresvariaciones patrimonialesperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 33.5.dLey 16/2012
Affects CompanyExpat · Non-residentIndividual

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