Prior authorisation is required to operate and organise occasional or sporadic gambling activities. The Directorate General for Gambling Regulation is responsible for granting these authorisations.
Occasional or sporadic gambling activities are defined as those which are not conducted periodically or permanently or, if conducted periodically, once a year or less frequently. Occasional or sporadic gambling is not part of the ordinary activity of the organising entity.
AUTHORISATIONS: All gambling activities listed in Law 13/2011 of 27 May regulating gambling which are occasional require prior authorisation issued by the DGOJ.
AUTHORISATION PROCEDURE
Applications for authorisation must be made to the DGOJ and will be resolved within one month. Once this term has expired, the entity's failure to respond shall be deemed to constitute its rejection of the application.
APPLICATION REQUIREMENTS
Administrative requirements:
From 2 October 2016 and the entry into force of article 14.2 of Law 39/2015 on the Common Administrative Procedure of Public Authorities, legal entities will be obliged to interact with Public Authorities through electronic means to carry out any administrative procedures.
In compliance with the stated provision and related provisions, any request and accompanying documentation addressed to the Directorate-General for the Regulation of Gambling (DGOJ) will, from the aforementioned date, have to be submitted through the body's electronic office. Any applications submitted by any other means will not be admitted and will require the interested party to make subsequent redress through electronic submission.
The electronic form for making said electronic submission can be found in the Directorate General's electronic office.
Economic requirements: Applicants must prove they are sufficiently economically solvent to pay the prize money. Applicants must provide proof of payment of the fee, which currently amounts to €100. Fee payment form
In the case of paying the fee online, the receipt may be included with the electronic application. If payment is made in person at a bank, a scanned image of the receipt should be attached to the electronic application and the original submitted to the registry office of the Directorate-General for the Regulation of Gambling (c/ Atocha 3, Madrid 28012) or to a registry office enabled by any Public Authority.
More information on the gambling duty
Technical requirements: Applicants must prove they are technically equipped to conduct the gambling activity
TAX ARRANGEMENTS
All legal persons and individuals authorised to conduct occasional gambling activities are subject to the Gambling Activities Tax, under the conditions and rates laid down in Article 48 of Law 13/2011.
The State Tax Agency is responsible for managing, collecting, settling and inspecting the tax.