Taxes in Europe Database v2
Under this denomination here are included the so-called Taxes on Gambling and the Taxes on Betting.
Fees on Gambling: Royal Decree law 16/1977, of 25 February that after numerous modifications has been developed by the Royal Decree 2221/1984.
Fees on Betting: this fee is, nevertheless, one of those included in the Fees Regulation (Decree 3059/1966), articles 36 to 41, and partially modified by article 12 of the LMFAOS 2003.
In spite of its denomination, both fees are considered as real taxes (unrequited payments) because legislation requires the tax payment independently of the accomplishment of the administrative activity.
Both fees are regulated by Law 22/2009, of 18 December 2009, on tax and administrative measures of the new financing system of the Autonomous Communities.
Tax on Gambling and Betting: Law 13/2011, of 27 May
The Spanish territory.
The Spanish territory.
In general, those persons or organizations with administrative authorization or granted permission. By default, those people and companies allowed to perform activities related to the organization of gambling and betting activities.
In case of slot machines, the taxpayer is the operating company in charge of the business, and not the owner of the premises in which the machines are installed.
In case of raffles and tombolas, the organizer, and in betting games the authorised companies.
Drawings organised by the State Lotteries and Betting Authority (ONLAE), the State National Organization for the Blind (ONCE), and the Spanish Red Cross are tax exempt.
In general, the amounts paid by players. In Casinos the tax base is assessed on gross income.Slot machines: the tax base does not exist as such, since a fixed amount is applied (see below).
In general, the amounts paid by players. In Casinos the tax base is assessed on gross income.
Slot machines: the tax base does not exist as such, since a fixed amount is applied (see below).
Taxes on Gambling: following rates apply as of 1 January 2002
- General tax rate: 20%
- Casinos: following tax schedule applies
Tax Base included between the following brackets
Between 0 and 1,322,226.63
Between 1,322,226.64 and 2,187,684.06
Between 2,187,684.07 and 4,363,347.88
More than 4,363,347.88
Slot Machines: based on the following classification
- Type A, recreational with no prize: exempt
- Type B, recreational with prize:
· Annual tax liability: € 2,845.80
- In case of two players: two tax payments of € 2,845.80
- In case of three or more players: € 5,797.57 plus the result of multiplying by 2.235 the product of the number of players by the maximum authorised game's price.
· Type C, chance
- Annual tax liability: € 4,020.77
Taxes on Betting:
- Raffles and tombola: 15% of total amount of tickets issued or, by default 15% of the total amount of revenue obtained. In case of drawings officially declared of public interest a 5% tax rate applies
- Betting games: 10% of the total of tickets sold
- Combinations: 10% of offered prizes' value
Casinos and Slot machines: self-assessed tax return between the 1st and the 20th of January, April, July and October.
Bingos: tax is paid upon card acquisition, including bingo card's value. Taxes are assessed by the Tax Administration. In case game tickets tax is also paid at the time of its acquisition.
Only those bingo cards and game tickets distributed by the Spanish Tax Administration are deemed valid for gaming purposes.
The Spanish Tax Administration and the Autonomous Communities.