Liquidation of the Gambling tax

In relation to the settlement of the fee for the administrative management of the game, provided for in article 49 of Law 13/2011, of May 27, gaming regulation and within the framework of the provisions of Order HAP/1995/ 2014, of October 29, which approves the list of bases that will govern the call for general licenses for the development and exploitation of gambling activities of Law 13/2011, the following criteria will be applied:

A) In the case of an operator that currently does not have any general license, and requests a general license and X singular licenses, must settle the taxable events of sections b, c and d of art. 49.2 of Law 13/2011 for the following amounts (at the time of the request):

a. Opinions technical evaluation Number of views: 1 Fee: 38,000 AMOUNT TO ENTER: 38,000

b. Registration in the General License Register Number of (general) licenses applied for: 1 Fee: 2,500 AMOUNT TO ENTER: 2,500

c. Application for licenses or authorizations Number of licenses applied for: 1 X Fee: 10,000 AMOUNT TO ENTER: (1 X) 10,000

B) Operator that currently has no general license, and requests two general licenses and X single licenses, must settle the taxable events of sections b, c and d of art. 49.2 of Law 13/2011 for the following amounts (at the time of the request):

a. Issuance of evaluation technical opinions Number of opinions: 1 Fee: 38,000 AMOUNT TO ENTER: 38,000

b. Registration in the General License Register Number of (general) licenses applied for: 2 Fee: 2,500 AMOUNT TO ENTER: 5,000

c. Application for licenses or authorizations Number of licenses applied for: 2 X Fee: 10,000 AMOUNT TO ENTER: (2 X) 10,000

C) Operator who already has a general license, and now requests a general license different from the one he already has and X unique licenses, must settle the taxable events of sections b, c and d of art. 49.2 of Law 13/2011 for the following amounts (at the time of the request):

a. Issuance of evaluation technical opinions Number of opinions: 1 Fee: 38,000 AMOUNT TO ENTER: 38,000

b. Registration in the General License Register Number of (general) licenses applied for: 1 Fee: 2,500 AMOUNT TO ENTER: 2,500

c. Application for licenses or authorizations Number of licenses applied for: 1 X Fee: 10,000 AMOUNT TO ENTER: (1 X) 10,000

D) Operator that already has a general license and requests X unique licenses linked to the license that already has, must settle the taxable event of section d of art. 49.2 of Law 13/2011 for the following amounts (at the time of the request):

a. Application for licenses or authorizations Number of licenses applied for: X Fee: 10,000 AMOUNT TO ENTER: 10,000 X

Regardless of the previous liquidations, which must be made with the request of the corresponding licenses, at the time of notification of the Resolution granting the provisional license, the corresponding gaming operator will be required to make the entry of the rate of section c ) of art. 49.2 for inscription in the General License Register, for each of the general or individual licenses granted, for an amount of 2,500 euros each.

Finally, in relation to the time of the accrual of the taxable event foreseen in section b) of article 49.2. of Law 13/2011, this is produced with the request for general licenses in each procedure for calling for general licenses for the development and exploitation of gambling activities of Law 13/2011, and regardless of the number of general licenses that are request, so that:

- If an operator already has a general license granted in the 2012 procedure, he must pay the fee related to the issuance of technical evaluation opinions if he now requests a new general license.

- If you request only a single license, you must not pay the fee related to the issuance of technical evaluation reports, but only the fee for section d) of art. 49.2 of Law 13/2011 as a request for licenses or authorizations.