Spain changes Basque Country gambling tax allocation and inspection rules
Spain’s Official State Gazette published a law changing gambling tax arrangements under the economic agreement with the Basque Country; the law is in force. Operators with turnover not exceeding €12m pay the tax exclusively to the foral administrations, while those above the threshold pay both state and Basque administrations according to activity in each territory.
Operators’ tax payment and inspection responsibilities now depend on the €12m turnover threshold and their fiscal domicile.