COLLABORATORS AREABASQUE COUNTRY AND NAVARRE: Online gaming and betting prizes
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Know their special treatment in Income Tax...
As you may already know, prizes from National Lottery, Red Cross or ONCE, among others, are exempt for the first 40, 000 euros of prize, and the excess is taxed at a flat rate of 20%. However, prizes from online games, casinos and bets have a different treatment:
What consideration do these prizes have?
In the Basque Country, they are considered capital gains; in Navarre, increase in wealth.
Is there any exempt part?
No, these prizes do not enjoy any exemption.
In which part of the taxable base are they integrated?
In the general base, in the Basque Country; in the general part of the taxable base, in Navarre.
And how are they taxed?
According to the general tax scale, with a tax rate of up to 49%, in the Basque Country; and up to 52%, in Navarre.
What if besides prizes I have had losses in these games?
Only those that do not exceed the winnings obtained in the game in the same period are taken into account. To do this, you must keep the receipts that prove the losses: bank statements, screenshots of the website, etc.
Our professionals will clarify any doubts that may arise.CONTENIDO RELACIONADO
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