Model 602. Fee for the administrative management of the game

Denomination

Model 602. Fee for the administrative management of the game

Procedure type

Taxation

Subject

Fees

Purpose

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, which attributes to the AEAT the powers related to the management and collection of the administrative fee for game management. 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.

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematic

In person at collaborating offices

Documentation

Documentation held by the interested party

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing