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.
Authorised casino halls established in Ceuta and Melilla are obliged to file form 044.
The taxpayer will be the person who has been granted the administrative authorisation or operating permit.Likewise, the owners and managers of the premises where the events are held shall be jointly and severally liable for the tax.
The income of the tax debt and presentation of the fee 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 winnings obtained from gambling.Gross winnings shall mean the difference between the total amount of revenue obtained from gambling and the amounts paid to players for their winnings.
The Tariff of the Gambling Tax levied on games held in Casinos as of 4 July 2018 is as follows:
Portion of the taxable base included between the figures 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 will be applied quarterly to the gross winnings earned from the beginning of the year until the last day of the quarter in question.
Each of the taxable base brackets will be taxed at the corresponding rate of the tariff, the total tax liability obtained by adding the partial results found, and deducting from this the amount paid in the previous quarter or quarters of the same year, the difference constituting the amount to be paid.
In the case of beginning the activity after the beginning of the year, the accumulation shall start with the beginning of the year and shall in all cases end at the end of the calendar year.
Remember:These rates have been modified by Law 6/2018, of 3 July, on the General State Budget for 2018, which in its article 86 introduces the 50% rebate of the tax rates for Ceuta and Melilla, modifying for this purpose section 4 of article 3 of Royal Decree-Law 16/1977, of 25 February, which regulates the penal, administrative and fiscal aspects of games of chance.
HOW AND WHEN TO FILE
Self-assessment of the tax is made on form 044, applying the tax rates to the different portions of the taxable base and deducting what has been paid in previous quarters.
Its result can be either to pay or negative.
Whether the amount has been paid or if it is negative, you must present the copy for the Administration (copy for the annual envelope) at the Office in Ceuta and Melilla, for which you must obtain a prior appointment via service 152: