Spain
Spain requires gambling-harm messages in advertising from December 2026 and combined deposit limits across operators from March 2027.
DATA · No regulator figures yet
Key facts
- TAX RATE · ONLINE CASINO20% of net revenueContests and other games, such as poker and roulette, are taxed at 20% of net income.BOE, Ley 13/2011 de regulación del juego (consolidated text) Checked
- TAX RATE · SPORTS BETTING20% of net revenueOnline betting is taxed at 20% of net income (stakes and other income less prizes paid) under the gambling activities tax, in wording in force since 1 July 2018.BOE, Ley 13/2011 de regulación del juego (consolidated text) Checked
- REGULATORDirección General de Ordenación del Juego (DGOJ)The Dirección General de Ordenación del Juego (DGOJ), part of the Ministry of Social Rights, Consumer Affairs and 2030 Agenda, regulates, authorises, supervises and sanctions state-wide gambling in Spain.DGOJ, Conócenos Checked
- ONLINE CASINOCasino games such as roulette, blackjack and slots are regulated games in Spain, open to operators holding a DGOJ general licence for other games and the single licence for each game.DGOJ, Juegos sujetos a licencia Checked
- STATUSLicensed marketSpain licenses state-wide gambling: non-occasional games need a DGOJ general licence for their category, and any game that is not regulated is prohibited.DGOJ, Juegos sujetos a licencia Checked
- GOVERNING LAWState-wide gambling in Spain, including online play, is governed by Ley 13/2011, de 27 de mayo, de regulación del juego.BOE, Ley 13/2011 de regulación del juego (consolidated text) Checked
- SPORTS BETTING LEGALSports betting is a regulated game in Spain, open to operators holding a DGOJ general licence for betting and the single licence for the bet type.DGOJ, Juegos sujetos a licencia Checked
Fees and rates are shown in the currency the source publishes, never converted.
Timeline
- Comments close on DGOJ draft risk-behaviour detection mechanism (second round)Done · DGOJ news, 16 Oct 2026 Checked
- New mandatory risk messages in gambling advertising take effectUpcoming · BOE, DGOJ Resolución de 18 Sep 2026, 6 Oct 2026 Checked
- Higher licence guarantee amounts applyUpcoming · BOE, Real Decreto 520/2026, 25 Jun 2026 Checked
- Combined per-player deposit limits enter into forceUpcoming · BOE, Real Decreto 520/2026, 25 Jun 2026 Checked
done upcoming
Licensing in brief
Status as of 23 October 2026. Not legal advice: this guide summarises published rules and official notices only.
Who regulates
The Dirección General de Ordenación del Juego (DGOJ), part of the Ministry of Social Rights, Consumer Affairs and 2030 Agenda, regulates, authorises, supervises and sanctions state-wide gambling. The governing law is Ley 13/2011, de 27 de mayo, de regulación del juego, which covers online play.
What is legal online
Spain licenses state-wide gambling, and any game that is not regulated is prohibited. Sports betting is a regulated game, as are casino games such as roulette, blackjack and slots.
Licences
An operator needs a DGOJ general licence for the category it offers (betting, contests or other games) and a single licence for each game type. Under Real Decreto 520/2026, an applicant without a registered office in Spain must appoint a permanent representative there.
From 1 January 2027 the guarantee for each general licence in its initial period rises to €2.6m, or €650,000 for contests.
Tax
The gambling activities tax (impuesto sobre actividades de juego) is 20% of net income (stakes and other income less prizes paid) for online betting and for contests and other games, in wording in force since 1 July 2018. Operators based in Ceuta and Melilla pay 10%. Autonomous communities may raise the rates by up to 20% of the set rates for operators tax-resident there, on play by their residents.
What is changing
- Advertising messages, 5 December 2026. Gambling advertising must carry one of three set messages on the harmful effects of gambling disorder, replacing the play-responsibly message.
- Combined deposit limits, 25 March 2027. Real Decreto 520/2026 sets default limits across all operators of €700 a day, €1,750 a week and €3,300 per four weeks. Operators must refuse deposits above them. The DGOJ's own release gives 26 March 2027 for the system's final start.
What to watch
- The DGOJ consulted on amending Ley 13/2011 until 22 June 2026 and says it will put a draft text to public hearing.
- Comments on the DGOJ's draft risk-behaviour detection mechanism close on 26 October 2026.
DGOJ, Conócenos Checked