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 halls authorised and established in Ceuta and Melilla are required to submit form 044.
The Taxable Person will be the person 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 payment of the tax debt and the presentation of the rate must be made quarterly during the first twenty days of the months of April, July, October and January.
The Taxable Base will be made up of the gross income obtained from gambling. Gross revenue shall be understood as the difference between the total amount of revenue obtained from gaming and the amounts paid to players for their winnings.
The Rate of the Tax Rate on gambling that taxes games held in Casinos as of July 4, 2018 is as follows:
|
Portion of the tax base between in euros |
Applicable Type - 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 will be applied quarterly to 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 tariff, obtaining the total amount by adding the partial results found, and deducting from it the amount paid in the previous quarter or quarters of the same year, the difference constituting the amount to be paid.
If the activity is started 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 Budget for the year 2018, which in its article 86 introduces the 50% bonus on the tax rates for Ceuta and Melilla, thereby modifying 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 chance.
Places and deadlines for submission
The self-assessment of the tax is carried out in form 044, applying the tax rates to the different portions of the taxable base and deducting the amount entered in previous quarters.
Your result may be admission or negative.
Whether the amount has been paid or the result is negative, you must present the copy for the Administration (copy for the annual envelope) at the Ceuta and Melilla Delegations, for which you must obtain Assistance and Appointment at service 152: