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Spain's Finance Ministry revises 2025 tax-return forms for gambling winnings

Regulation

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.

Operators may need to account for revised tax reporting categories and their existing duty to provide customer transaction reports.

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Regulation

Lawyer says Supreme Court doctrine shields ONCE terminals from regional oversight

Gambling lawyer Jesús Serrano Escudero told the XIX Congreso de Juego de Castilla y León that Supreme Court rulings on ONCE gaming terminals endorse discretion and privilege for state operators. He said the court held that autonomous communities cannot authorise, inspect or intervene in state-reserved games.

Gambling lawyer Jesús Serrano Escudero told the XIX Congreso de Juego de Castilla y León in Soria that Supreme Court doctrine on ONCE gaming terminals endorses what he described as total discretion and privilege for state operators. He said the rulings mean autonomous communities cannot authorise, inspect or intervene in state-reserved games.

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