Spain

Dirección General de Ordenación del Juego (DGOJ) ↗Regulatedsince 2011verified 2026-08-03

Online gambling is governed by Ley 13/2011, de 27 de mayo, de regulación del juego, which created a state-level, point-of-consumption regime for games offered nationwide, while Spain's autonomous communities regulate most land-based gambling. The DGOJ, within the consumer-affairs ministry, licenses operators offering betting, contests and 'other games' (casino, poker, bingo, slots) to Spanish residents. An operator needs a general licence per category plus a singular licence for each specific product, must run a .es offering, verify players against the national self-exclusion register and lodge financial guarantees. Activity is taxed under the Impuesto sobre actividades de juego on gross gaming revenue, alongside statutory administrative fees, and commercial communications are tightly restricted.

Tax

Gross gaming revenue (GGR)

20% of GGR

Impuesto sobre actividades de juego set at 20% of GGR for most online activities (reduced from 25% by Ley 6/2018); 10% for operations in Ceuta and Melilla. A separate administrative management fee (tasa de gestión administrativa del juego) also applies.

Key facts

Licence termGeneral licences granted for up to 10 years, renewable for equal periods; singular licences operate within a general licence.

Regime since2011

Key-person licencesOperators must be companies established in the EEA with a Spanish tax presence; directors and significant shareholders undergo good-repute/fit-and-proper and solvency checks, and guarantees are required.

Self-exclusionRegistro General de Interdicciones de Acceso al Juego (RGIAJ)National self-exclusion / interdiction register checked before every play session.

ID and age checksMinimum age 18; mandatory KYCPlayers are verified against the RGIAJ and identity documents before wagering.

AdvertisingSevere restrictions (Real Decreto 958/2020)1am-5am broadcast watershed and a ban on welcome bonuses to new customers; the Constitutional Court struck down some provisions in April 2024.

Responsible gamblingSafer-gambling duties (Real Decreto 176/2023)Mandatory self-set deposit limits and monitoring of intensive players.

Licence types

General licence — Apuestas (betting)General licence — Concursos (contests)General licence — Otros juegos (other games)Singular — sports betting (fixed-odds, pool, exchange)Singular — horse-race bettingSingular — rouletteSingular — blackjackSingular — punto y banca (baccarat)Singular — poker (cash and tournament)Singular — bingoSingular — slots (máquinas de azar)

Fees

Administrative feesSet by the tasa de gestión administrativa del juegoStatutory fees apply to licence applications, technical-system homologation and certifications; euro amounts are fixed by regulation.

Financial guaranteeGuarantee (aval) lodged with the DGOJOperators must post guarantees covering obligations to players and the tax authority.

Change-watch

2024

Constitutional Court (April 2024) annulled parts of advertising decree RD 958/2020, easing some sponsorship/advertising restrictions.

2025

Safer-gambling rules under RD 176/2023 (intensive-player monitoring, mandatory limits) in force and being enforced.

Sources

DGOJ — Directorate General for the Regulation of Gambling (official site)ordenacionjuego.es

DGOJ — Gambling operators / licencesordenacionjuego.es

BOE — Ley 13/2011, de regulación del juego (consolidated text)boe.es

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Dirección General de Ordenación del Juego) before relying on it.

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