Gambling duties.Bingo halls
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 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 Taxable Base will be constituted by the amount that the players spend on their participation in the game minus the amount destined to prizes.
The amount earmarked for prizes is as follows:
60% in Ceuta
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 Taxable 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 paid, you must present the copy for the Administration in the Ceuta and Melilla Delegations, for which you must request prior appointment in service 152:
Together with proof of having paid the amount of the value of the tickets (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.In addition, the corresponding guide will also be provided, a document that must be kept in order to justify the possession of these cartons.