Europe
Spain
Directorate General for the Regulation of Gambling (Dirección General de Ordenación del Juego, DGOJ)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Law 13/2011 on the Regulation of Gambling (Ley del Juego)
- Royal Decree 958/2020 on Commercial Communications for Gambling Activities
- Regional gambling laws of the Autonomous Communities
Online Gambling
Allowed
- Online casino games
- Online sports betting
- Online poker
- Online bingo
- State lottery draws (ONCE, Loterias y Apuestas del Estado)
Prohibited
- Unlicensed offshore operators targeting Spanish players
- Betting on prediction/event-contract markets not authorised by DGOJ
Taxation
Tax on Gambling Activities (IAJ)20% of GGR (10% for operators domiciled in Ceuta or Melilla)
Annual levy on gross operating revenue0.75 per thousand
License validity: General licence valid for 10 years, renewable; singular (product) licences valid for 1 year
Land-Based Gambling
Allowed
- Land-based casinos
- Bingo halls
- Slot machine arcades
- Sports betting shops
- State and regional lotteries
Prohibited
- Unlicensed gambling venues
Taxation
Regional gaming tax (varies by Autonomous Community)typically 20-55% depending on region and product
License validity: Varies by Autonomous Community, generally multi-year renewable authorisations
Regulation data is editorial and for information only — not legal advice.
