Spain - DGOJ: Marketing and Taxes

Regulator and basic legal framework

Ley 13/2011 regulates national online games: licensing procedure, operator duties, liability regime, sanctions.
A unified register of RGIAJ self-prohibition is maintained: self-banned players are not allowed to play online games with all licensed operators (operators are required to check statuc when onboarding and servicing).

Marketing: RD 958/2020 and changes after Supreme Court ruling (2024)

Which is still strict

The ban on sports sponsorship (branding on forms/arenas, title partnerships, etc.) remains in force.
Time windows and TV/radio restrictions are preserved (the night window core as a mechanism for protecting vulnerable groups is not eliminated).

What is mitigated by the court

• lifted the blanket ban on celebrities/public figures participating in advertising;
• bans on advertising in social networks and on video platforms have been relaxed (some of the norms have been invalidated);
• removed restrictions on communications to "new" players (<30 days from registration) as disproportionate.
• At the same time, the general principle of moderation and protection of minors/vulnerable audiences remains mandatory.

Practical consequences for operators and affiliates (2025)

Advertising campaigns can be designed wider (social networks/video platforms, ambassadors), but without returning to "pre-reform" permissiveness: there are age barriers, target restrictions, a ban on misleading promises, a ban on sports sponsorship.
The market is recording a significant drop in new accounts after tough rules in 2020-2023; partial liberalization of 2024 reduces barriers, but does not abolish the conservative logic of regulation.

Responsible play: RD 176/2023 ("safer environments")

Mandatory pre-game limits and risk communication; enhanced "reality checks," mandatory pop-up warnings, behavioral monitoring, early interventions.
Harmonize the requirements of responsible play with the RD 958/2020 advertising norms (unified consumer protection logic).

Taxes and fiscal contour

Game tax (game activity tax, Ley 13/2011, Art. 48)

Base rate: 20% GGR (sports betting, casino/contests and other online verticals; base = bet amounts accepted minus winnings paid).
Ceuta/Melilla: preferential treatment for resident operators - 10% GGR with a real placement of business and tax residence in these autonomous cities.
Regional premium corridor: autonomy has the right to increase the rate to + 20% of the base part - to the share of GGR accounted for by their residents.

Other taxes and fees

Corporate tax (IS): 25% of profits.
VAT: Gambling transactions are exempt from VAT if subject to Spanish gaming tax; however, third party services (marketing, providers, IT outsourcing) are subject to VAT as usual.
Municipal fees/IAE and specific state fees for games - apply at the place of business (especially for offline components/equipment).

Reporting and payment models

Auto-calculation of game tax according to the established forms with a breakdown by periods; for historical periods up to 31. 12. 2020 a separate order was applied (Model 790).
Separate accounting is required: game funds/jackpots, bonus obligations, report currency - as directed by DGOJ/AEAT.

Spain Market Entry Checklist (B2C/B2B)

Juridics

1. Confirm coverage of products under Ley 13/2011 and prepare a package for beneficiaries/key persons.
2. Include RG procedures as per RD 176/2023 (limits, warnings, behavioral triggers).

Marketing/Communications

3) Design campaigns taking into account the partially relaxed RD 958/2020 rules (social networks/videos, celebrities, communications to new players), strictly observing the ban on sports sponsorship and age barriers.
4) In affiliate contracts, assign responsibility for target filters, disclaimers, and control of misleading promises.

Finance/Taxes

5) Simulate P&L under 20% GGR (or 10% GGR with real relocation to Ceuta/Melilla), plus IS 25% and VAT on purchased non-gaming services.
6) Check if you fall under the regional premium coefficient (for the share of players - residents of a particular autonomy).

Operations/Data

7) Implement RGIAJ check (self-lock) at the stages of registration, login, deposits and outgoing communications.
8) Set up logs and reporting uploads in formats adopted by DGOJ/AEAT; ensure that bonuses and jackpots are accounted for correctly.

Frequent operator errors

The interpretation of the Supreme Court's decision as a "complete reversal" of RD 958/2020 is incorrect: key bans (including sports sponsorship) remain.
Underestimation of RD 176/2023 requirements for limits/reality checks and early interventions.
Ignoring RGIAJ in mailings/retargeting (communications to self-banned).
Incorrect tax model: mixing VAT exemption for gaming activity with VAT for third-party services; ignoring Ceuta/Melilla benifits and the conditions for their use.

Trends 2025 +

Advertising: "fine tuning" of the market after partial cancellation - retesting of digital channels and ambassadors, but without returning to mass TV/sports.
Game protection: extension of practices RD 176/2023 (mandatory pre-limits/alerts, behavioural risk signals).
Fiscal: stable rate of 20% GGR with a competitive window of 10% with a real presence in Ceuta/Melilla; clarification of the reporting admin procedures is ongoing.

Conclusion

Spain combines a strict marketing regime (with partial liberalization of 2024) and a transparent fiscal model (20% GGR; 10% in Ceuta/Melilla; IS 25%; VAT exemption for the game activity itself). Success in the market requires discipline in the RG (RD 176/2023), neat marketing given the current RD 958/2020 prohibitions and accurate fiscal practices with separate accounting and correct reporting.