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JURISDICTION HEAD-TO-HEAD

Italy vs Spain

Two large Southern European markets taxed on GGR with strict advertising limits. Italy (ADM) taxes online betting at around 24.5% and online games and casino at around 25.5% of GGR, mid-reform under its 2024 reorganisation, with a total advertising ban. Spain (DGOJ) taxes most online activity at 20% of GGR and applies severe advertising restrictions.

Italy Spain
RegulatorAgenzia delle Dogane e dei Monopoli (ADM)Dirección General de Ordenación del Juego (DGOJ)
Market statusRegulatedRegulated
Regime since20112011
Headline tax~24.5% GGR (online sports/virtual betting); ~25.5% GGR (online games/casino, poker, bingo)20% of GGR
Tax baseGross gaming revenue (GGR)Gross gaming revenue (GGR)
Licence types9 licence types11 licence types
Licence termNine years, non-renewable (new online concessions under the 2024 reorganisation; legacy concessions extended pending the tender).General licences granted for up to 10 years, renewable for equal periods; singular licences operate within a general licence.

Key differences

  • Tax: Italy around 24.5 to 25.5% of GGR; Spain 20% of GGR, and 10% in Ceuta and Melilla.
  • Licence term: Italy's new concessions run nine years and are non-renewable; Spain grants general licences for up to 10 years, renewable.
  • Advertising: Italy imposes a total ban (Decreto Dignità); Spain applies severe restrictions rather than a full ban.
When Italy fits

Italy suits operators targeting Italian players under its reformed nine-year concessions and total advertising ban.

Full Italy profile →
When Spain fits

Spain suits operators targeting Spanish players at a lower 20% GGR tax with renewable general licences.

Full Spain profile →

Common questions

How is online gambling taxed in Italy compared with Spain?

Italy: ~24.5% GGR (online sports/virtual betting); ~25.5% GGR (online games/casino, poker, bingo) (base: Gross gaming revenue (GGR)). Spain: 20% of GGR (base: Gross gaming revenue (GGR)).

Who regulates online gambling in Italy and Spain?

Italy is regulated by Agenzia delle Dogane e dei Monopoli (ADM); Spain by Dirección General de Ordenación del Juego (DGOJ).

Which has the longer licence term, Italy or Spain?

Italy: Nine years, non-renewable (new online concessions under the 2024 reorganisation; legacy concessions extended pending the tender).. Spain: General licences granted for up to 10 years, renewable for equal periods; singular licences operate within a general licence..

Not legal or tax advice. This is a neutral teaching comparison; confirm every figure against the primary regulator (Agenzia delle Dogane e dei Monopoli; Dirección General de Ordenación del Juego) before relying on it. 18+.