La Rioja publishes fiscal register of gaming machines for Q4 2026
Resolution 4/2026 sets ten-day objection period and telematic payment window in January 2027.
Key Takeaways
- The Directorate General of Taxes of La Rioja approved Resolution 4/2026 on 8 October and it was published on 14 October 2026.
- The register lists authorisations for operating gaming machines and underpins management of the levy under Law 10/2017, with fixed amounts by machine type and player numbers.
- Interested parties have ten calendar days from the day after publication to consult the register and submit objections at the Directorate General of Taxes offices in Logroño.
- Settlement and payment for Q4 2026 must be made electronically between 1 and 21 January 2027 using form 094.
- After public inspection, taxpayers have one month to file an optional administrative appeal or an economic-administrative claim, but cannot pursue both simultaneously.
The Directorate General of Taxes of La Rioja approved by Resolution 4/2026, dated 8 October, the register of authorisations for the operation of gaming machines and the corresponding fiscal levy on games of chance for the fourth quarter of 2026. The resolution was published in the Official Gazette of La Rioja on 14 October 2026 and sets deadlines for consultation, submission of objections, and the telematic settlement of the levy.
## What the La Rioja fiscal register of gaming machines contains
The register records the authorisations to operate gaming machines that are in force in the autonomous community and serves as the basis for tax management of the levy provided for in regional regulations. The fixed amounts of the levy depend on the machine type and the number of players, in accordance with the provisions of Law 10/2017.
The publication of the register in the Official Gazette of La Rioja also fulfils the role of collective notification of assessments to the taxable persons, in accordance with the General Tax Law.
## Period to consult the register and submit objections (ten days)
Interested parties have a period of ten calendar days, counted from the day following the publication of the resolution in the Official Gazette of La Rioja, to consult the register and submit any objections they deem appropriate. Consultations may be made at the offices of the Directorate General of Taxes, located at Calle Portales, 46, Logroño.
After the public inspection period, taxpayers have one month to initiate the available administrative challenge routes: an optional administrative appeal (recurso potestativo de reposición) before the Directorate General of Taxes or an economic-administrative claim before the Economic-Administrative Tribunal of La Rioja. Both routes cannot be processed simultaneously.
## Deadlines and procedure for settlement: January 2027
The submission of the settlement and payment of the levy corresponding to the fourth quarter of 2026 must be carried out electronically between 1 and 21 January 2027 using the standard form 094. The resolution fixes that period as the only interval enabled for self-assessment and payment of the levy for this quarter.
## Administrative appeal and economic-administrative claim
Once the public inspection period has finished and the assessments have been collectively notified, taxpayers who consider their tax obligations affected have the following options: file an optional administrative appeal before the Directorate General of Taxes of La Rioja or bring an economic-administrative claim before the Economic-Administrative Tribunal of La Rioja. The legal framework prevents both routes from being pursued at the same time.
## Practical implications for operators and tax advisers
Holders of authorisations to operate gaming machines must review the published register and, where appropriate, submit objections within the ten-day period. They must also prepare documentation and procedures to file the settlement electronically between 1 and 21 January 2027 using form 094.
For tax advisers and managers of gaming premises, the resolution requires coordination with the Directorate General of Taxes to confirm authorisation data and ensure the self-assessment is submitted within the stated deadline. Advisers should refer to the local office in Logroño for in-person consultation of the register and may consult sector guidance in the site's [b2b](/b2b) section for practical coordination.
## Where to consult the regulation and the resolution
Resolution 4/2026, dated 8 October, was published in the Official Gazette of La Rioja on 14 October 2026; that publication is the starting point for calculation of deadlines. Administrative references and the applicable legal framework refer to Law 10/2017 for the determination of fixed amounts according to machine type and number of players.
For compliance and tax obligations in the gaming sector, operators commonly consult specialist resources and the site's sections on regulation and news to follow official communications and administrative deadlines. Payment procedures and telematic filing details are available in the [payments](/payments) section.
Miguel Sandoval, Regulatory Correspondent.
Frequently Asked Questions
What does Resolution 4/2026 published by La Rioja establish?
Resolution 4/2026, dated 8 October, creates the register of authorisations to operate gaming machines and establishes the basis for managing the fiscal levy on games of chance for the fourth quarter of 2026; it was published in the Official Gazette of La Rioja on 14 October 2026.
How long is the period to submit objections to the register?
Interested parties have ten calendar days from the day after publication in the Official Gazette of La Rioja to consult the register and submit objections at the offices of the Directorate General of Taxes on Calle Portales, 46, Logroño.
What is the deadline for settlement and payment of the levy for the fourth quarter?
The settlement and payment of the levy for the fourth quarter of 2026 must be made electronically between 1 and 21 January 2027 using the standard form 094.
What administrative routes are available after the public inspection of the register?
After the public inspection period, taxpayers have one month to bring an optional administrative appeal before the Directorate General of Taxes or an economic-administrative claim before the Economic-Administrative Tribunal of La Rioja; both routes cannot be pursued at the same time.
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About the author
Miguel Sandoval
Regulatory Affairs Correspondent
Miguel Sandoval tracks gambling legislation, licensing, and regulator enforcement — from Spain's DGOJ and the Latin American authorities to the UKGC, the MGA, and the state-by-state map in North America. The reports answer three questions precisely — what changed, where, and who it affects — with jurisdictions, dates, and penalties cited exactly as published. Operators and compliance officers read Miguel Sandoval to know which rulebook moved before their next meeting.
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