Gambling duties. Machines or automatic devices

The tax is payable for the authorisation, organisation or holding of the game, and the persons or entities to whom the corresponding administrative authorisation has been granted are obliged to declare and pay it.

Therefore, persons or entities that have the authorisation or permit to operate automatic machines or devices in Ceuta and Melilla will be obliged to file form 045.

Taxable Person will be the operating company that has obtained the administrative authorization or the operating permit for the machines.

The accrual of the fee occurs on January 1 of each year with respect to machines authorized in previous years, and will be paid in equal quarterly payments to be made between the 1st and 20th of the months of January, April, July and October.

In the first year, the accrual will coincide with the authorisation, and the full amount of the fee will be paid, with payment of the quarters already due or current at the time of authorisation. The remaining quarters will follow the deadlines indicated above.

If the authorisation is granted after 1 July, only 50 per cent of the fee is payable that year.

As regards the amount of the fee, the following fixed rates are established depending on the classification of the machines:

• Type B'' machines or machines with prizes:

  1. Annual fee: 1765.50 euros

  2. If two or more players may play simultaneously, provided that the play of each player is independent of the play of other players, the following fees shall apply:

     • 2-player machines or devices: two instalments of those provided for in section (a) above

     • Machines or devices with 3 or more players: The fee shall be increased by 50 % for each additional player from the third player onwards.

• Type "C" machines or machines of chance:

  Annual fee: 2,010.38 euros.

Remember : The amounts of these fees 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 bonus of 50% of its amount 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 fee is made on form 045 and a form will be used for each machine or automatic device, applying the amount of the corresponding fee according to the accrual.

Only in the event that on 1 January the machine is in any of the circumstances of TERMINATION, REVOCATION or SUSPENSION indicated in this section, shall the declaration be filed within the first 20 days of the month of January without payment.

Whether the amount has been paid or not settled for the reasons above, you must submit the copy to the Administration at the Ceuta and Melilla Delegations, for which you must obtain Assistance and Appointment at service 152:

Ceuta Delegation

Melilla Delegation

Together with form 045, the following documentation must be provided, depending on the nature of the return:

Newly Authorized Machines :

A copy of the Circulation Guide and Machine Status Report issued for the purpose of payment of this fee and issued by the Autonomous City of Ceuta or Melilla.

Temporary suspension and termination or revocation of authorisation:

• Documentary justification of this circumstance.

• Photocopy of the operating permit.

Definitive deregistration of the machine:

• A copy of the Circulation Guide, corresponding to the operating company, with the notation of cancellation made by the Autonomous City of Ceuta or Melilla.

• In the event of replacement by a newly authorised machine, the letter(s) of payment for the quarters of the same financial year, for which the deadline for submission has expired, corresponding to the machine replaced, must also be provided.