Liquidation of the Gambling tax

Article 66 of Law 22/2021, of December 28, on General State Budgets for the year 2022 updates the fixed amount rates of the State Finances, in general, by applying the coefficient of 1.01 to amount earned during the year 2021 taking into account the provisions of article 74 of Law 11/2020, of December 30, on General State Budgets for the year 2021.

The amounts payable in 2022 of the fee are as follows:

YEAR 2022
a) The issuance of registration certifications. 21,23
b) The issuing of technical evaluation reports the conformity of gambling systems. 40.337,76
c) Entries in the General Registry of Gaming Licenses established in this Law. 2.653,81
d) The license application. 10.615,20
e) The request for authorizations. 106,15
f) The inspection or technical verification actions that are established, on a mandatory basis, in this Law or in other provisions with legal status. 5.307,60
The regulatory actions carried out by the National Gaming Commission on the gaming activities carried out by authorized operators and subject to the supervision of this entity, aimed at defraying the expenses generated by the aforementioned Commission. 0,75
por mil

 

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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.

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.

Finally, the amounts referred to above may be modified in the General State Budget Law for each year, in accordance with article 49.6 of Law 13/2011.