This article deals with the legislative changes regarding the taxation of gambling in Spain from its liberalisation using Real Decreto-Ley 16/1977 to the new concept of online gambling, which has produced new regulations through Ley 13/2011. Stated the importance of collecting taxes on Gambling, this article focuses his attention on the different kinds of Gambling not only from an administrative perspective, but also and mainly from a tax viewpoint.
Game taxation in Spain: from the game rate to the new game activities tax. A short history / Araque Hontangas, Natividad; Mascolo, Rita. - In: SINTESI. - ISSN 2240-2918. - 2(2022), pp. 5-23.
Game taxation in Spain: from the game rate to the new game activities tax. A short history
Rita Mascolo
2022
Abstract
This article deals with the legislative changes regarding the taxation of gambling in Spain from its liberalisation using Real Decreto-Ley 16/1977 to the new concept of online gambling, which has produced new regulations through Ley 13/2011. Stated the importance of collecting taxes on Gambling, this article focuses his attention on the different kinds of Gambling not only from an administrative perspective, but also and mainly from a tax viewpoint.
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