Catalonia’s government issued an order consolidating rules and self-assessment forms for gambling taxes administered by the Catalan Tax Agency. Operators and taxpayers must use the unified forms from 1 October 2025, covering raffles, betting, bingo halls, casinos and gaming machines.
Operators in Catalonia must use the new tax forms to report and pay gambling duties from 1 October 2025.
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Spain's Finance Ministry has presented an order approving 2025 income and wealth tax return forms, with revised reporting categories for gambling prizes. The D-100 form separates prizes from competitions, raffles and random combinations, while the report says online gambling winnings enter the general tax base; the order also permits eligible gambling losses to offset winnings within annual limits.
Catalonia's 2026 budget applies a general 2% increase to public fees, but excludes the gambling tax, according to the published fee schedule. Administrative charges for gambling-related services remain set at specified rates, including €6,545.50 for casino authorisations and €1,308.90 for bingo halls.
It was reported that Catalonia’s gaming tax assessments reached EUR63.98m in Q1 2026, increasing 1.2%. Net cash collection declined 0.4% to EUR61.42m.
Catalonia reported €11.12m in online gambling tax revenue for the first quarter of 2026, up 17.7% year on year. Total gambling tax receipts reached €63.98m, while net collections fell 0.4% to €61.42m as most land-based categories declined.
Catalonia’s tax agency detected €6.2m in fraud involving gambling taxes during 2025, according to a report on its enforcement results. The agency conducted 317 checks in the sector; the detected amount averaged €19,517.9 per action, the highest across the tax categories it examined.