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 whenever the bingo halls, gaming machines or gaming casinos are located there.
The performance and management of the tax rates that tax games of luck, bet and chance produced in their respective territories are assigned to the Autonomous Communities of the common regime. However, the Autonomous Cities of Ceuta and Melilla have not assumed powers in these rates, so the management corresponds to the Delegations of the AEAT of Ceuta and Melilla.
The assumptions that correspond to the Delegations of Ceuta and Melilla and must be presented upon request for an appointment are the following:
Information |
|
These rates cannot be submitted electronically. You must do it in person at the Ceuta and Melilla Delegations. To do this 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.