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Basque Country bill allows gambling-tax rates up to 20% above state rate

Regulation

A bill amending the economic agreement with the Basque Country would allow its institutions to set the gambling activities tax rate up to 20% above the state rate for the taxable base attributable to Basque tax residents. The proposal also permits regional tax forms and payment schedules, and sets inspection rules based on operators' tax domicile and activity thresholds. The measure is proposed legislation, not an enacted change.

Operators could face a higher tax rate on the portion of their taxable base linked to Basque residents.

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Regulation

Basque Country updates gaming-machine testing protocol

The Basque Government's Directorate of Gaming and Shows published a revised testing protocol for gaming machines and systems on 9 July 2025, according to the report. The version replaces one approved in January 2024 and sets out testing requirements for machine types, interconnection systems, payment methods, monitoring and minimum return percentages.

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