When are gambling taxes levied in Ceuta and Melilla?
These taxes are not within the remit of the Autonomous Cities of Ceuta or Melilla, so their levying corresponds to the local Tax Agency offices in these cities, provided that the bingo halls, gaming machines or casinos are located there.
The management of the duties levied on games of chance produced in their respective territories has been ceded to the Autonomous Communities under joint government.However, the Autonomous Cities of Ceuta and Melilla have not assumed these powers, so this management is the responsibility of the AEAT Offices in Ceuta and Melilla
The cases that correspond to the Ceuta and Melilla Offices and must be filed by appointment are:
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These duties cannot be filed online.You must do it in person at the Ceuta and Melilla Offices.To do so, you must make an appointment via the 152 service called "Other Tax Management Services", online, or by calling 901 200 351 / 91 290 13 40.