
Originally Posted by
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In most countries bookmakers are licensed to offer gambling products that are basically games of chance. The logic is that your chance of losing is greater than your chance of winning so it should not be taxed as earned income unless you are a 'professional'.
Plus the bookmakers are taxed on the bet money as turnover, which effectively means that money has been taxed once. What Spain and others do by taxing is effectively double taxation, which is morally/legally questionable really.
It's more normal for end user gambling activity to not be taxed around the world.