Skip to main content
Practical Manual for Companies 2023.

Gaming losses

Article 15 d) of the LIS establishes that gambling losses will not be tax deductible, so the taxpayer must make a positive adjustment to the accounting result in the tax period in which these expenses considered non-deductible are recorded, in box [00343] "Gambling losses (art. 15 d) LIS)" on page 12 of form 200.