Online gambling is taxed under the Impuesto sobre Actividades de Juego (Ley 13/2011 art. 48) at a headline 20% of GGR (reduced from 25% in 2018), with a reduced 10% rate for operators tax-resident in Ceuta or Melilla. Gambling is VAT-exempt; corporate tax is 25%. This module records fiscal matters only: the deposit-monitoring, 72-hour cooling-off and responsible-gambling test workflow material is recorded under player protection, on counsel's placement, and is not repeated here.
Jurisdictions › Spain › Tax
Spain · Question 05 of 11
Tax: What is the tax take?
Favourable · Confirmed · Expert approved · In expert review scope · Back to full Spain report →
Key section parameters
| Jurisdiction | Spain (ES) |
|---|---|
| Regulator | DGOJ |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | Expert approved · In expert review scope |
| Last collected | 18 Oct 2026 |
Summary answer
Online gambling is taxed under the Impuesto sobre Actividades de Juego (Ley 13/2011 art. 48) at a headline 20% of GGR (reduced from 25% in 2018), with a reduced 10% rate for operators tax-resident in Ceuta or Melilla. Gambling is VAT-exempt; corporate tax is 25%. This module records fiscal matters o…