title: Spain — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/spain/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Spain](https://advennt.io/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 →](https://advennt.io/jurisdictions/spain/) 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… ## Full section analysis 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.