Spain
79pts
Regulation 26/30
Taxation 16/20
Product 19/20
Integrity 13/15
Advertising 5/15
Market Summary
A relatively positive regulatory and fiscal framework attracting a sizeable number of operators with a growing onshore channelisation trend. This may however be undermined by overly stringent advertising restrictions leading to reduced market oversight and taxable revenues.
Channelisation:
76%
Regulatory framework
National online gambling operator licensing under Spain’s Gambling Act 2011 began in 2012 and is regulated by the DGOJ. This includes a general betting licence and product licences e.g. fixed odd sports. Spain’s 17 autonomous regions regulate land-based and also online betting within their areas.
Licensing numbers & costs
Federal licences are issued through public tenders. No restrictions on licence numbers so far, with 40+ fixed odds online sports betting and 10+ racing betting licences awarded, along with exchange and pool licences. General online licensing last 10 years with singular product licences 1-5 years, costing €10k for a betting licence plus technical standards testing (€38k), guarantees and a minor annual turnover fee. Regional land-based and online licensing costs vary
Enforcement & player protection
Betting prohibited for under 18s. Selfexclusion programmes are organised at national and regional levels. National online deposit and betting limits are set (e.g. max €3k monthly) along with operator protocols to detect problem gambling. AML required.
Betting tax & levies
National online fixed odds, exchange and pool betting on sports and racing is taxed at 20% GGR. Regional licensed land-based and online betting varies from 10-20% GGR. Gambling winnings are treated as taxable income, but losses can be deducted.
Other taxation
25% corporation tax and economic activities tax (municipality dependent). Gambling is VAT exempt.
Betting channels
Land-based and online racing and sports betting licensed.
Types of betting
Fixed odds, pool and exchange betting on real events allowed (virtual has not been regulated). Online in-play betting is permitted. No betting on under-18 sporting events. Regional gambling authorities may establish permitted bet types for their licensees.
Betting integrity
Licensed operators are required to report suspicious betting to the authorities. Spain has signed (but not ratified) the Council of Europe sports manipulation convention and is a member of its network of national platforms. The national platform includes governmental authorities, operators and sports.
Prosecution
The Criminal Code includes corruption offences for collusion in relation to professional sports competitions with imprisonment for up to four years.
Advertising (incl. bonuses) & sponsorship
Revised rules in 2020 mean that advertising on TV and radio will only be permitted between 1am and 5am. Land-based and print advertisements will be prohibited, unless it is a gambling publication or event. There are also limitations on bonuses and promotional activity. Gambling sponsorship of sports teams will be banned from September 2021.
