Gambling duties. Bingo halls
Find all the information related to the Bingo Hall gambling duties, for establishments located in Ceuta and Melilla.
The tax shall be levied for the authorisation, organisation or holding of the game of bingo, and the persons or entities to whom the corresponding administrative authorisation has been granted shall be obliged to declare and pay it.
Therefore, bingo halls authorised and established in Ceuta and Melilla are obliged to file form 043.
The Passive Subject will be the one who has been granted the administrative authorization or exploitation permit. Likewise, the owners and business owners of the premises where they are held will be jointly responsible for the fee.
The Tax Base will be constituted by the amount that the players dedicate to their participation in the game, discounting the amount intended for prizes.
The amount earmarked for prizes is as follows:
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60% in Ceuta
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64% in Melilla
Therefore, the Taxable Base will be calculated by multiplying the face value of the ticket by the number of tickets and subtracting the percentage allocated to prizes from the resulting amount.
The tax rate is 10% to be applied to the Tax Base.
Remember: This rate has 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, amending 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.
Places and deadline for submission
The self-assessment of the fee is made on form 043, indicating the face value of the tickets, the number of series and the number of tickets.
Once the amount of the fee has been entered, you must present the copy to the Administration at the Delegations of Ceuta and Melilla, for which you must request Assistance and Appointment in service 152:
Together with proof of having entered the amount of the manufacturing value of the cartons (document issued at the Headquarters of the Ministry of Finance-Form 069).
Once the payment of the fee and the cost of making the tickets has been submitted, the requested sets of tickets will be delivered. Likewise, the corresponding guide will also be provided, a document that is mandatory to keep to justify the possession of said cards.