Catalonia amends gambling tax self-assessment form 040
By SectorWire desk ·
Summary
Catalonia approved Order ECF/168/2026 of 7 September amending self-assessment form 040 for random draws, raffles and tombolas. The changes revise participant identification and tax calculations and allow supplementary self-assessments. The order takes effect on 1 October 2026.
Why it matters
The amendment changes gambling tax administration under Catalonia's tax agency and permits supplementary self-assessments that the previous form did not accommodate.