Model 602. Fee for administrative management of the game
Procedures
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 the AEAT is given the powers related to the management and collection of the administrative fee for the management of gambling.
Taxable events that arise from December 31, 2020 (inclusive) will be self-assessed through form 602. For accruals prior to December 31, 2020, the self-assessment must be made through the Headquarters of the General Directorate of Gaming Regulation.