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BOE-A-2026-9959 ·8 May 2026 ·Royal Decree Medium impact
Tax

Charity sports betting: 3-month deadline to adapt revenue distribution or face fines up to €10,000

Royal Decree 369/2026 repeals previous orders and decrees regarding charity sports betting and establishes new regulations for revenue distribution. A three-month period is introduced to adapt distribution systems, with fines of up to €10,000 for non-compliance (Art. 4). This change affects managing bodies and sports federations operating in this sector.

In 3 key points

  1. The Order of 24 June 1998 and Royal Decree 258/1998 are repealed (art. 1)
  2. 3-month deadline to adapt revenue distribution (art. 4)
  3. Fines of up to €10,000 for non-compliance (art. 4)

How it affects those involved

For bodies such as the National Lottery and State Gambling Organisation and sports federations, a new obligation is imposed to adapt their revenue distribution systems. Administrations must update their processes within the established timeframe, and operators risk fines if they fail to comply. Tax advisors should review revenue management procedures within this sector.

Lifecycle

2026-05-08PublishedPublished in the BOE
2026-07-01Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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