Model 602. Fee for the administrative management of the game
Management
Royal Decree-Law 28/2020, of September 22, approved the modification of DT 1 of Law 13/2011, of May 27, on the regulation of Gambling, by which it is attributed to the AEAT the powers related to the management and collection of the administrative gaming management fee.
Taxable events that accrue from December 31, 2020 (inclusive) will be self-assessed through form 602. For accruals prior to December 31, 2020, self-assessment must be carried out through the Headquarters of the General Directorate of Gambling Regulation.