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Royal Decree 369/2026 repeals previous regulations on sports-beneficial betting and introduces new rules for revenue distribution. A three-month period is set for adapting distribution systems, with fines of up to 10,000 EUR for non-compliance (art. 4). This change impacts sports management bodies and sports federations operating in this sector.
Sports betting organisations such as the Royal Spanish Football Federation must update their tax distribution systems within three months. Non-compliance may result in fines of up to 15,000 EUR.
The tax team reviews your specific situation.
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