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Casino Regulations

Regulatory Overview of Casinos
Status Regulated. Local licensing. Land-based casinos fall under the jurisdiction of the autonomous communities and their regulation differs from region to region.
Games Permitted

The list of games authorised to be operated in casinos is established at the regional level through different sets of regulation, not by national authorities.

Regulation on the types of the games authorised in the autonomous communities includes, but is not limited, to the following:

Autonomous Community Authorised Games
Andalusia Decree 280/2009 establishes the gaming catalogue for Andalusia.
Aragon Decree 159/2002, modified by Decree 80/2010, establishes the gaming catalogue for the autonomous community of Aragon and contains the list of games that can be operated in this region.
Asturias Games authorised to be operated in casinos within the Principality of Asturias are established by Decree 41/2011, modified by Decree 169/2015.
Basque Country Decree 120/2016 contains the list of games authorised to be operated within casinos in the Basque Country.
Balearic Islands Casinos on the Balearic Islands are allowed to offer the games established in the Order of December 30/2005, revised by Decree 41/2017.
Canary Islands The gaming catalogue for the Canary Islands is established by Decree 57/1986, modified by Decree 42/2009, which lists the games that can be operated within casinos.
Cantabria Cantabria’s gaming catalogue was approved by Decree 6/2010, 
Castilla-La Mancha The catalogue of games permitted within casinos in Castilla-La Mancha was approved by Decree 5/2022. .
Castilla y Leon Games authorised to be offered by casinos in the autonomous community of Castilla y Leon are contained in the gaming catalogue established by Decree 44/2001, which was modified by Decree 22/2013 to establish a new list of games that can be offered by casino operations within the region. Please note that to the best of Vixio’s knowledge, the above version of Decree 44/2001 as available on the government's website is not consolidated or up to date with the last amendments.
Catalonia Decree 386/2000 establishes Catalonia’s gaming catalogue.
Extremadura Decree 202/2010 establishes Extremadura’s gaming catalogue, which lists the games that can be operated within casinos.
Galicia Article 21 of Law 3/2023 regulates casino games. These games are further regulated by Decree 67/2016, which establishes the regulation of casinos in the autonomous community of Galicia.
La Rioja The list of games authorised to be operated by casinos within the autonomous community of La Rioja is listed in Article 9 of Law 3/2022.
Murcia The list of casino games authorised in Murcia is contained in Decree 217/ 2010, which establishes the gaming catalogue for the region.
Madrid Decree 32/2004 establishes Madrid’s gaming catalogue.
Valencia Community The list of games authorised to be operated within casinos in the Valencia region is contained in Decree 56/2015.
Regulatory Authority Land-based gambling operations in Spain are not controlled by a single gambling authority. Each autonomous community will designate its own gambling authority. In most cases, gambling authorities are associated with tax or administrative authorities.
Authorised Operators To the best of Vixio’s knowledge, a comprehensive list of all casino operators within Spain is not available.
Licensing and Costs Casino licensing in Spain does not follow a single licensing procedure. The licensing requirements for casinos in Spain are regulated by the autonomous communities and differ from region to region. 
Taxation

As with other regulations for the Spanish casino market, taxation is established by local gambling or tax authorities, as Spain has not adopted a single tax regime for the operation of casinos in the country.

To the best of Vixio’s knowledge, the casino tax regime is applicable as follows:

Autonomous Community Casino tax regime
Andalusia

In casinos, taxable income is constituted by the gross income obtained from gambling, or the amounts that players spend on their participation in the games that take place in the different premises, facilities or enclosures where games of chance are held. As of 2022, new tax rates were announced for casinos, in compliance with Article 52(c) of Law 5/2021.

Casino operations are taxed based on turnover in the following manner:

Gross Gaming Revenue Tax
Between €0 and €2m 15 percent
Between €2,000,000.01 and €3.5m 30 percent
Between €3,500,000,01 and €5m 40 percent
More than €5m 45 percent
Aragon

Casinos in the Aragon region are taxed based on revenue according to the following scale, under the scope of Article 140-6, Legislative Decree 1/2005: 

Gross Gaming Revenue Tax
Between €0 and €2m 18 percent
Between €2,000,000.01 and €3m 30 percent
Between €3,000,000.01 and €5m 40 percent
More than €5m 50 percent
Asturias

Casino operations in the Asturias region are subject to two different tax regimes based on gross gaming revenues, subject to a reduction when the number of people employed is maintained at the same level as in the previous year, according to Article 40(2) of Legislative Decree 2/2014. The applicable tax rates are:

Gross Gaming Revenue Tax
Up to €2m 22 percent
Between €2,000,000.01 and €4m 38 percent
Between €4,000,000.01 and €6m 49 percent
More than €6m 60 percent

Casinos that maintain the same number of employees during a full year at least equal to the average workforce of the first year of activity may benefit from the following reduced rates (Article 40(3), Decree 2/2014):

Gross Gaming Revenue Tax
Up to €2m 15 percent
Between €2,000,000.01 and €4m 25 percent
Between €4,000,000.01 and €6m 35 percent
More than €6m 45 percent
Balearic Islands

The tax regime for the operation of casinos in the Balearic Islands is contained in Article 66 of Legislative Decree 1/2014. The tax rate is based on gross gaming revenues, which is considered to be gross collections less paid prizes. The applicable tax rates are:

Gross Gaming Revenue Tax
Up to €2m 20*/22 percent
Between €2,000,000.1 and €4m 39 percent
Between €4.000,000.1 and €6.5m 49 percent
More than €6.5 59.5 percent

* Tax rates are reduced for casinos that do not reduce their workforce from the previous year.

Basque Country

The tax regime applicable to casino operations in the Basque Country is contained in Article 9, Norma Foral 3/2005. The tax regime is based on gross gaming revenues as follows:

Gross Gaming Revenue Tax
Up to €3m 20 percent
Between €3,000,000.1 and €10m 33 percent
More than €10m 40 percent
Canary Islands
To the best of Vixio’s knowledge, the Legislative Decree 1/2009 on Transferred Taxes does not address taxation on gaming revenues for casinos. 
Cantabria

The tax regime applicable to casino operations in the Cantabria region is regulated by Article 16(1)(a) and (2)(2.1)(c) of Legislative Decree 62/2008. The applicable rates are as follows:

Gross Gaming Revenue Tax
Between €0 and €1.45m 20 percent
Between €1,450,000.01 and €2.3m 38 percent
Between €2,300,000.01 and €4.5m 49 percent
More than €4.5m 60 percent
Castilla y Leon

The tax regime applicable to casino operations in the Castilla y Leon region is contained in the region’s casino tax regulations. The tax regime for 2024 is based on gross gaming revenues:

Gross Gaming Revenue Tax
Up to €2m 20 percent
Between €2,000,000.01 and €3m 35 percent
Between €3,000,000.01 and €5m 45 percent
More than €5m 55 percent

* Tax rates are reduced for casinos that do not reduce their workforce from the previous year. 

Castilla-La Mancha The tax regime applicable to casinos in Castilla-La Mancha is established by Articles 48(2)(a) and 49(1)(b) of Law 5/2021; the general applicable rate for casinos is 15 percent of gross gaming revenue. 
Catalonia

Casino operations are taxed based on gross revenues collected on a yearly basis as follows under Catalonia’s tax regime:

Gross Gaming Revenue Tax
Between €0 and €1.2m 20 percent
Between €1,200,000,01 and €2.2m 35 percent
Between €2,200,000,01 and €4.5m 45 percent
More than €4.5m 55 percent
Extremadura Pursuant to Articles 53(1)(a) and 55(1)(d) of Decree 1/2018, the taxation rate for casinos is set at 15 percent.
Galicia

The tax regime applicable to casino operations in the Galicia region is contained in Article of Legislative Decree 1/2011 as modified by Article 20(2) of Law 12/2011. The applicable tax is based on gross gaming revenues as follows:

Gross Gaming Revenue Tax
Up to €1,677,207 22 percent
Between €1,677,207.01 and €2,775,016 38 percent
Between €2,775,016.01 and €5,534,788 49 percent
More than €5,534,788 60 percent
La Rioja

Casinos operating in the La Rioja region are subject to the tax regime established by Article 64(1)(b) of Law 10/2017. This regime is based on gross gaming revenues. The general applicable rates are:

Gross Gaming Revenue Tax
Up to €1.35m 10 percent
Between €1,350,000.01 and €2m 15 percent
More than €2m 20 percent
Madrid

Casinos operating in Madrid are subject to the tax regime based on gross gaming revenues that can be found on Madrid’s regulatory website. The general applicable rates are:

Gross Gaming Revenue Tax
Up to €2m 22 percent
Between €2,000,000.1 to €8m 30 percent
Between €8,000,000.1 to €15m 35 percent
More than €15m 40 percent
Murcia

The tax regime for casino operations is established in Article 10(1)(a)(3) of Legislative Decree 1/2010. The applicable rates are:

Gross Gaming Revenue Tax
Up to €1,606,800 25 percent
Between €1,606,801 and €2,570,880 42 percent
More than €2,570,881 55 percent
Valencia Community

The tax regime applicable to casino operations in the Valencia region is established by Article 95, Law 1/2020. The applicable rates are:

Gross Gaming Revenue Tax
Up to €2m 20 percent
Between €2,000,000.01 and €4m 30 percent
Between €4,000,000.01 and €6m 40 percent
More than €6m 50 percent

 

For unofficial English translations of the decrees above please contact regteam@vixio.com.

Taxation of Players’ Winnings Regional gambling legislation does not establish a taxation regime for players' winnings. Please note that regulation on taxation differs from region to region. 
Player Credit Regulation of player credit differs from region to region. 

Cardrooms

The operation of poker games, either in the form of cash games or tournaments, is dependent on the regulation of the autonomous communities and differs from state to state.

 

Regulatory Framework

Gambling

Spain is a decentralised market, where both the 17 autonomous communities and the national government, supervise, regulate and licence gambling activities. While the control of online gaming activities at the national level and state-wide lotteries (both online and land-based) fall under the jurisdiction of the national government under Law 13/2011 (Article 1, Law 13/2011), land-based gambling activities are regulated at local level by the autonomous communities. 

National gambling regulation

Law 13/2011 on the Regulation of Gambling

Royal Decree 1614/2011 implementing Law 13/2011 on the Regulation of Gambling in relation to licenses, authorisation and registries.

Royal Decree 1613/2011 implementing Law 13/2011 on the Regulation of Gambling in relation to technical requirements.

Royal Decree 176/2023 on safer gambling environments

A list of royal decrees can be found here on the website of the Directorate General for the Regulation of Gambling.

A list of resolutions can be found here on the website of the Directorate General for the Regulation of Gambling.

A list of ministerial orders can be found here on the website of the Directorate General for the Regulation of Gambling.

The current main gambling laws by region are:

Autonomous Community Main Gambling Law
Andalusia

Law 2/1986, which establishes Andalusia’s Gambling Law.

A list of applicable legislation can be accessed here and here on the government’s website.

Aragon

Law 2/2000, which establishes Aragon’s Gambling Law.

A list of gambling legislation can be found here on the government’s website.

Asturias

Law 6/2014, which establishes Asturias’ Gambling and Betting Law.

 A list of gambling legislation can be found here on the government's website.

Basque Country

Law 4/1991, which regulates gambling activities within the autonomous community of the Basque Country.

A list of applicable legislation can be accessed here on the website of the regulatory authority.

Balearic Islands

Law 8/2014, which establishes the Balearic Islands’ Gambling Law.

A list of gambling legislation can be accessed here on the government's website.

Cantabria

Law 4/2022, Cantabria’s Gaming Law

A list of gambling legislation can be accessed here and here on the government’s website.

Canary Islands

Law 8/2010 of Gambling and Betting.

A list of gaming legislation can be found here, here and here on the government's website.

Castilla-La Mancha

Law 5/2021 of Gambling and Betting in Castilla-La Mancha.

A list of applicable legislation can be accessed here and here on the government’s website.

Castilla y Leon

Law 4/1998, which establishes the regulatory regime for gambling and betting within Castilla y Leon.

A list of applicable legislation can be accessed here on the government's website.

Catalonia

Law 15/1984, which establishes the legal framework for gambling operations in Catalonia.

A list of gambling legislation can be found here.

Extremadura

Law 6/1998, Extremadura’s Gambling Law.

Additional gambling legislation can be found here and here on the government's website.

Galicia

Law 3/2023, which regulates gambling and betting in Galicia.

A list of gambling legislation can be found here on the website of the Gambling Commission of Galicia.

La Rioja

Law 3/2022, which regulates gambling and betting in La Rioja.

A list of applicable legislation can be found here,here and here on the government’s website.

Madrid

Law 6/2001, which establishes the Madrid Gambling Law.

Additional legislation can be found here on the government’s website.

Murcia

Law 2/1995, which regulates gambling and betting in Murcia.

Additional gambling legislation can be found here on the government’s website.

Navarra Law 16/2006, Gambling Law.
Valencia Community

Law 1/2020, Valencia Community Gambling Law.

A list of gambling legislation can be accessed here, here, here and here on the government’s website.

The Spanish central government has retained the power to regulate gambling inside the small autonomous cities of Ceuta and Melilla, located in North Africa, (5th Additional Provision, Law 13/2011).

 The Directorate General for the Regulation of Gambling opened a public consultation on proposed amendments to the Gambling Act on May 18, 2026. It aims to regulate the use of celebrities and influencers in gambling advertising, customer acquisition promotions and organic search engine advertising. The reform also aims to reinforce controls, improve problem gambling prevention and provide stronger tools against illegal gambling operations.

Anti-money laundering

  • Law 10/2010 for the Prevention of Money Laundering and Terrorism Financing.
  • Royal Decree 304/2014 approving Regulations for Law 10/2010 for the Prevention of Money Laundering and Terrorism Financing.

Data protection

  • Data Protection Act (Organic Law 3/2018)
  • Regulation (EU) 2016/679, also known as the General Data Protection Regulation (GDPR).

Advertising

  • Royal Decree 958/2020 on commercial communications of gambling activities. 

  • Law 13/2011 (Articles 7 and 7bis).
  • Royal Decree 176/2023

 

Relevant Contacts

National Gambling Regulator

Directorate General for the Regulation of Gambling (DGOJ)
Telephone: (+34) 91 571 4080

Email: info@ordenacionjuego.gob.es

AML Regulator

Commission for the Prevention of Money Laundering and Monetary Offences (SEPBLAC)

Telephone: (+34) 91 338 8808

Contact page

Data Protection Authority

Spanish Data Protection Authority (AEPD)

Telephone: (+34) 900 293 183/ (+34) 900 293 621

Contact page

Autonomous Community Gambling Regulators 

Autonomous Community  Telephone
Andalusia (+34) 955 012 012 012
Aragon (+34) 97 671 4000
Asturias (+34) 985 279 100
Basque Country (+34) 12 945 018 000
Balearic Islands (+34) 971 177 000
Canary Islands (+34) 92 821 1053
Cantabria Contact page
Castilla-La Mancha (+34) 925 248 851
Castilla y Leon (+34) 983 411 100
Catalonia (+34) 93 554 1585
Extremadura Contact form
Galicia (+34) 981545400
Murcia (+34) 968 362 610
Madrid

(+34) 915 804 260

Contact page

Valencia Community

(+34) 96 386 8195

Contact page

Navarra (+34) 848 426 869 / 848 426 969
La Rioja Contact form

 

Sector-by-Sector Analysis

 

Sector Status
Online Gambling

Regulated. Local licensing. Online gambling operations in Spain are regulated at two different levels: federal and regional by local authorities. 

Gambling operations licensed at the regional level can only be offered in the specific territories that have chosen to regulate the activity.

To date, all the autonomous communities of Spain regulate some form of online gambling within their territories: Andalusia (Article 4(2)(a) of Law 2/1986 regulating telematic horserace betting), Castilla La Mancha (Article 1(1), Law 5/2021), Castilla y Leon (Article 4(1), Law 4/1998), Madrid (Article 4(3), Law 6/2001), Murcia (Fourth Transitional Provision, Law 2/1995 and Article 132 of Decree 217/2010), Navarra (Article 17, Law 16/2006), Basque Country (Article 1, Law 4/1991), La Rioja (Article 2(1)(a), Law 3/2022) and Valencia (Article 1(a), Law 1/2020), Aragon (Article 2(1), Law 2/2000)), Asturias (Article 2(1), Law 6/2014), Cantabria (Article 1, Law 4/2022), the Balearic Islands (Articles 2(a) and 8(2), Law 8/2014), the Canary Islands (Articles 2(1)(a) and 6(1) of Law 8/2010), Catalonia (Article 3(3.1), Decree 240/2004), Extremadura (Article 3(1), Law 6/1998), Galicia (Article 1(1 and 4), Law 3/2023)

Casinos

Regulated. Local licensing. Casinos are permitted in most regions of Spain and are regulated by regional authorities. The operation of land-based casinos requires a licence from local gambling authorities. Please note that the regulation of casinos differs from region to region.

The operation of land-based poker games is part of the jurisdiction of the autonomous communities and their regulation differs from region to region.

Gaming Machines Regulated. Local licensing. Gaming machines are permitted in Spain and are licensed by local gambling authorities. Gambling machines can only be operated within the region that issued the licence. Please note that the regulation of gaming machines differs from region to region.
(Sports) Betting Regulated. Local licensing. Please note that the regulation of sports betting is part of the jurisdiction of the autonomous communities and its regulation differs from region to region.
Supplier Licensing 

Supplier licensing is not regulated at national level for state-wide gambling activities. To the best of Vixio’s knowledge, Law 13/2011 does not regulate licensing for gambling suppliers. 

Please note that gambling activities in the country also fall under the jurisdiction of the autonomous communities and local legislation, which includes provisions for suppliers, differs from region to region.

Racing  Regulated. Local licensing. Licences for the offering of betting on the results of horseracing events are available through local authorities. Please note that racing falls under the jurisdiction of the autonomous communities and its regulation differs from region to region. 
Lottery Games

Regulated. The operation of lotteries at national level is only permitted to the state through SELAE (State Society for State Lotteries and Wagers) and a charity for the blind (ONCE).

Lotteries are also regulated at regional level. Please note that regulations differ from region to region.

Emerging Verticals

Social Casino Gaming:

Unregulated. To the best of Vixio’s knowledge, social casino gaming is not specifically regulated at federal level under Law 13/2011.

Esports:

Permitted. To the best of Vixio’s knowledge, esports are not specifically regulated at federal level under Law 13/2011,Order 3080/2011 on fixed-odds sports betting,Order 3079/2011 on fixed-odds betting on other events orOrder 3081/2011 on pool-based sports betting. However, Spanish regulations expressly recognise the possibility of betting on both sporting and non-sporting events.

Article 3(c) of Law 13/2011 defines betting as “the gambling activity of risking sums of money on the result of a previously scheduled event whose outcome is uncertain and unknown to the participants”.

Article 2(4) of Order 3080/2011 and Article 2(4) of Order 3081/2011 define a “sporting event” eligible for betting as a “sporting occurrence … that takes place in the framework of a sporting competition or on the fringe of it, whose organisation corresponds to people, associations or entities independent from the [betting] operator, and which presents an uncertain and independent outcome from the betting operator and the participant”.

Article 2(3) of Order 3079/2011 defines another “event” eligible for betting as “an outcome relating to society, media, the economy, entertainment, culture, or similar event … which takes place in the framework of a competition or on the fringe of it, whose organisation corresponds to people, associations or entities independent from the [betting] operator, and which presents an uncertain and independent outcome from the betting operator and the participants”.

In practice, many leading licensed sports-betting operators, including market-leaders bet365 and 888, do offer betting on esports contests in addition to La Liga soccer and other traditional sports events.

Loot Boxes:

Regulated. As the Directorate General for the Regulation of Gambling (DGOJ) explains on its website, the purchase and activation of a random reward mechanism will be considered a gambling activity provided that payment is required for its activation, the result is determined by chance and there is a prize transferred to the player. Additional explanations can be found on the DGOJ’s website in the FAQ section.

On March 27, 2025, the Draft Law for the Protection of Minors in Digital Environments was submitted to parliament. The draft law regulates random reward mechanisms, such as loot boxes in video games. 

The draft law proposes to prohibit random reward mechanisms from being accessed or activated by minors although secondary legislation may establish exceptions to this general prohibition as long as the protection of children can be guaranteed. The general prohibition only applies to random reward mechanisms which present a set of characteristics similar to gambling products, such as those requiring the payment of a price for activation, the presence of an element of chance and the offering of a reward consisting of a virtual object that can be exchanged for money or for other virtual objects.


Sweepstakes:

Regulated. “Random combinations for advertising or promotional purposes” are defined as draws that are conducted for the exclusive purpose of advertising or promoting a product. The condition of entry is the consumption of the product, without any additional price or surcharge. The prizes offered are cash, products or services and require, where applicable, the status of a client of the entity that is being promoted or advertised (Article 3(i), Law 13/2011). Random combinations for advertising or promotional purposes are excluded from the scope of Law 13/2011, without prejudice to the provisions of Title VII which covers the tax regime (Article 2(2)c), Law 13/2011).

Fantasy Sports:

Unregulated. To the best of Vixio’s knowledge, fantasy sports are not specifically regulated at federal level under Law 13/2011.

Prediction Markets:

Unregulated. To the best of Vixio’s knowledge, prediction markets are not specifically regulated at federal level under Law 13/2011.

However, in May 2026, the Spanish gambling authority outlined that prediction markets are considered gambling when bets are placed on uncertain future outcomes and therefore, require a specific administrative license.

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