Doctrine by topic · DGT Observatory

Wealth Variations: 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 8 rulings · 2015–2022

Current position

Gains from games of chance, skill, and luck are wealth variations that do not qualify as income. The calculation of losses and gains is carried out globally during the tax year, strictly limited to the amounts won or lost in the bets. The fees of tipsters or advisors are not included in this calculation, and losses derived from games subject to special taxation are not computed.

The DGT's position remains constant in determining wealth variations from gambling. The rulings reiterate that the calculation is global and excludes expenses such as tipster fees. The only evolution is the technical precision that losses from games with special taxation are not computable.

Turning points

  1. V0228-22

    Introduces the exclusion of losses derived from games subject to special taxation in the calculation of wealth variations.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0228-22 9 Feb 2022

Sports betting prizes taxed as capital gains for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialespérdidas patrimonialesjuegos de suerteperiodo impositivogravamen especial 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
V0012-20 9 Jan 2020

Occasional raffle prizes are taxed as capital gains for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialespremios en especiebase imponible generalrifa ocasionalvariaciones patrimoniales LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 45
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
V1979-15 25 Jun 2015

Requirements for recognising a capital loss on an uncollected credit

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditobase imponible generalcrédito incobrablerendimientos LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 45
Affects CompanyExpat · Non-residentIndividual

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