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Practical Manual of Companies 2022.

Gaming losses

article 15 d) of the LIS establishes that gambling losses will not be tax deductible, so the taxpayer must make them in the tax period in which you account for these expenses considered non-deductible, a positive adjustment to the accounting result in box [00343] “Gaming losses (art. 15 d) LIS)” on page 12 of the model 200.