4.2.29 Code 00343 gambling losses (Article 15 d) LIS)
Article 15 c) of the LIS establishes that fines and criminal and administrative sanctions, surcharges for the executive period and the surcharge for late declaration without prior request will not be tax deductible.
In relation to the above, the taxpayer must make a positive adjustment to the accounting result in this key in the tax period in which these expenses considered non-deductible are recorded, completing, where applicable, the corresponding breakdown boxes.