Model 602.Fee for the administrative management of gambling
Formalities
Royal Decree-Law 28/2020, of 22 September, approved the modification of DT 1ª of Law 13/2011, of 27 May, on the regulation of Gambling, , which attributes to the AEAT the powers related to the management and collection of the administrative fee for the management of gambling.
Taxable events accruing from 31 December 2020 (inclusive) will be self-assessed using form 602.For accruals prior to 31 December 2020, the self-assessment must be made through the Headquarters of the Directorate General for the Regulation of Gambling.