When are gambling taxes levied in Ceuta and Melilla?
These rates are not assigned to the Autonomous Cities of Ceuta or Melilla, so their management corresponds to the AEAT Delegations of said cities provided that the bingo halls, gaming machines or gaming casinos are located there.
The performance and management of the tax rates that tax games of chance, gambling and chance produced in their respective territories is transferred to the Autonomous Communities of the common regime. However, the Autonomous Cities of Ceuta and Melilla have not assumed responsibilities for these rates, so management is the responsibility of the AEAT Delegations of Ceuta and Melilla.
The cases that correspond to the Ceuta and Melilla Delegations and must be submitted prior to requesting an appointment are the following:
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These fees cannot be submitted electronically. You must do it in person at the Ceuta and Melilla Delegations. To do so, you must request Assistance and Appointment in service 152 called "Other Tax Management Services", via the Internet, or by calling 901 200 351 / 91 290 13 40.