Spanish Congress approves Basque gambling tax changes, including a 20% rate increase ceiling
Spain’s Congress approved a bill amending the economic agreement with the Basque Country, including changes to the gambling activities tax. The Basque provincial authorities could raise rates by up to 20% for qualifying operators or entities fiscally resident in the region, applying the increase only to the taxable base attributable to Basque residents’ participation. The new rules are due to apply from 1 January 2026.
Qualifying operators with Basque tax residence could face rate increases, applied only to the taxable base attributable to Basque residents.