This is a translation of a text that was written Spanish. In case of discrepancies, the original Spanish text will prevail.
Decree-Law 12/2019, of 9 July, of Catalonia (D.O.G. No. 7915, of 11 July), adopts Urgent Measures on tax matters and on combating tax fraud. It includes several provisions concerning Gambling Legislation and in particular its area of taxation.
According to the Explanatory Statement, the urgency and the need to include related measures in the area of gambling regulation is justified with the desire to address the current situation, which creates an increasingly high number of unpaid debts, and to avoid potential tax fraud. The measures concerning gambling and betting are as follows:
Tax rates on bets. (Art. 6)
The tax rate has been increased to 15% for all types of betting, whereas it was previously set to 10% for sports betting.
Accrual of the Rate applicable to bingo and prerequisites for the supply of bingo cards by the Regional Treasury (Art. 7)
In this respect, Article 7 states that the supply of bingo cards is dependent on there not being tax debts arising from the tax levied on running the game:
Penalty system governing gambling (Art. 8)
Art. 3 b) of Law 1/1991 on the Penalty System Governing Gambling has been amended and includes, as a very serious infringement, conducting authorised gambling activities, or elements thereof, without having satisfied the tax rate applicable to gambling:
Financial system governing gambling (Art. 8)
Art. 18, 1 of Law 1/1991, on the Penalty System has been amended, insofar as it includes and regulates that the guarantees which the organisers of gambling activities must deposit are not only for payment of administrative sanctions and prizes, but also for debts accrued from the taxation on gambling. The special transitional provision grants a period of six months for operators to adapt to the new rules concerning deposited guarantees. Failure to do so will result in an operator’s registration on the Register of Gambling Companies will be cancelled.
This last accountability mechanism has already been included in most regional legislation on gambling, so it is not surprising that it now applies in Catalonia too.
This Decree-Law came into force on 12th July 2019.
