Extremadura's regional assembly has published a tax law that sets a 15% rate for casino gambling taxes. The law formalises a rate introduced in 2018, which the text says lacked a supporting legal basis after the original framework was repealed.
Casinos in Extremadura face a specified 15% gambling tax rate under the published law.
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Extremadura’s tax report recorded no inspection cases in the gambling category in either 2024 or 2025, according to the report. It also showed no revenue from gambling-related inspection assessments for those periods; the region recorded 192 inspection cases overall in 2025 and recovered €2.14 million.
Extremadura’s gambling-tax revenue reached €21.725m in 2025, up 0.8% from €21.544m in 2024, according to the regional administration. Recreational machines contributed €19.231m and bingo €1.601m; the administration also said it reviewed 835 machine documents and recorded an €8,227 supplementary betting-tax assessment without an appeal or sanction procedure.
Extremadura’s published decree places the region’s gambling responsibilities within its Directorate General of Taxes. The directorate will oversee and manage the autonomous community’s gambling powers, with a dedicated Gambling Service working alongside inspection and revenue services.
Extremadura's regional government will intensify checks on gambling tax declarations and activities under its 2026 Tax Control Plan, according to a resolution published in the regional official gazette. The checks cover casinos, bingo halls, prize gaming machines, raffles, betting and other listed gaming activities, with electronic bingo receiving specific attention. The plan also provides for information-sharing with the state tax agency to identify possible undeclared taxable events.
Extremadura’s Department of Finance and Public Administration approved the first-quarter 2026 register for gaming tax on machines. The register was published on 17 January and will remain available for ten days, during which taxpayers may inspect it and submit claims; publication serves as notification of each tax assessment, with no separate individual notices.