Valencia and Navarra apply 20% general betting tax rates
Valencia and Navarra reportedly apply a general 20% tax rate to betting, but calculate the taxable base differently. Valencia sets a minimum base of 30% of stakes, while Navarra taxes the difference between stakes and prizes; traditional pilota valenciana bets held at the sport’s venues are subject to a 1.5% rate.
Different tax bases can change operators’ effective betting-tax burden despite the regions’ matching general rates.