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**Imposto sobre Apostas Esportivas**
Após o veto à isenção do IR, as apostas esportivas estão sujeitas à alíquota de 15% do ⚽️ imposto de renda. Esta decisão garante a igualdade tributária com outras modalidades lotéricas.
**Declaração dos Ganhos**
Os apostadores devem declarar seus ganhos ⚽️ na ficha de Rendimentos Sujeitos à Tributação Exclusiva/Definitiva, código 12 ("Outros"). O IR é retido na fonte, mas os apostadores ⚽️ devem manter comprovantes de pagamento e extratos de apostas para comprovação.
**Orientação Tributária**
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