Gambling duties. Casinos
Here, you can find information about all the issues to be taken into account regarding the gambling duties for Casinos that have been authorised and are established in Ceuta and Melilla.
Casino rooms authorized and established in Ceuta and Melilla are required to present form 044.
The Passive Subject will be the one who has been granted the administrative authorization or exploitation permit. Likewise, the owners and managers of the premises where the events are held shall be jointly and severally liable for the tax.
The entry of the tax debt and the presentation of the rate must be carried out quarterly during the first twenty days of the months of April, July, October and January.
The Tax Base will be made up of the gross income obtained from the game. Gross income will be understood as the difference between the total amount of income obtained from the game and the amounts paid to players for their winnings.
The Rate of the Gaming Tax Rate that taxes games held in Casinos as of July 4, 2018 is the following:
Portion of the tax base included in euros |
Applicable rate - Percentage |
Between 0 and 1,322,226.63. |
10 |
Between 1,322,226.64 and 2,187,684.06. |
17.5 |
Between 2,187,684.07 and 4,363,347.88. |
22.5 |
More than 4,363,347.88. |
27.555 |
The tax rate is annual, but it will be applied quarterly to the gross income obtained from the beginning of the year until the last day of the quarter in question.
Each of the sections of the tax base will be taxed at the corresponding rate of the rate, obtaining the total quota by adding the partial results found, and deducting from it the amount of what was entered in the previous quarter or quarters of the same year, constituting the difference the figure to enter.
If the activity starts after the beginning of the year, the accumulation will begin with it and will end, in any case, at the end of the calendar year.
Remember: These rates have been modified by Law 6/2018, of July 3, on the General State Budgets for the year 2018, which in its article 86 introduces the bonus of 50% of the tax rates for Ceuta and Melilla, modifying for this section 4 of article 3 of Royal Decree-Law 16/1977, of February 25, which regulates the criminal, administrative and fiscal aspects of games of luck, bet or chance.
Places and deadline for submission
The self-assessment of the rate is carried out in form 044, applying the tax rates to the different portions of the tax base and deducting what was entered in the previous quarters.
Its result can be enter or negative.
Whether the amount has been entered or if it is negative, you must present the copy to the Administration (copy for the annual envelope) at the Delegations of Ceuta and Melilla, for which you must obtain prior appointment in service 152: