Spain maintains 10% gaming tax rate for operators genuinely based in Melilla
Spain’s Royal Decree-Law 22/2026 leaves unchanged the 10% gaming activity tax rate for online operators genuinely based in Melilla, according to an analysis by Loyra Abogados. The analysis says the reform does not amend Article 48.7 of the Gambling Regulation Act 13/2011 and does not relax the economic-substance requirements for establishing a presence in Ceuta or Melilla. The decree remains subject to parliamentary validation.
Online operators considering a Melilla base must still meet the existing economic-substance requirements to qualify for the 10% rate.