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Spain: Taxation of gaming activities; law on regulation of gaming activities

On 28 May 2011 the Spanish Law on the Regulation of Gaming Activities was published in the Official Gazette. The law provides for a new legal framework for the exploitation of gaming activities. Providers thereof will need to obtain a license from the Spanish Government, the exact conditions are apparently yet to be published and to be decided upon. Also, a new tax has been introduced on gaming activities. The tax base is the gross or net income of the participation in the game, depending on the type of the game. The tax rate ranges from 10% (e.g. on playing poker between individuals) and 30% (on certain sweep stakes). Reportedly the tax will be due from 1 January 2012, or from the moment an authorization is obtained. The revenue will be distributed to the Community where the individual is residing, regarding non-residents the tax revenue will be distributed to the Central Government.
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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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