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V0505-20 ·28 February 2020 ·consulta-vinculante Medium impact
FISCAL

Reduced gaming rates possible for operators with fiscal residence and real presence in Ceuta or Melilla

The consultant asks what conditions an operator must meet to apply reduced rates in Ceuta and Melilla. The DGT explains that fiscal residence and real presence are required, with real presence based on staff levels, salary base and intragroup service costs.

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2020-02-28PublishedPublished in the 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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