Model 602. Fee for administrative management of the game
General Details
Denomination
Model 602. Fee for 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, 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.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematic
In person at collaborating offices
Documentation
Documentation in the possession of the interested party
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HAC/1277/2020, de 28 de diciembre,por la que se aprueba el modelo 602 de Tasa por la gestión administrativa del juego. Autoliquidación, y se determinan la forma, plazos y los procedimientos de presentación (BOE, 30-diciembre-2020).