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V2717-20 ·4 September 2020 ·consulta-vinculante Medium impact
FISCAL

To qualify for reduced rates in the Tax on Gaming Activities, a taxpayer must have fiscal residence and real presence in Ceuta or Melilla

An online gaming company based in Malta asks whether establishing operations in Ceuta would allow access to the Gaming Activities Tax reduction. The DGT explains that two conditions must be met: fiscal residence and real presence in the territory.

In 6 key points

How it affects those involved

Companies considering setting up in Ceuta or Melilla may benefit from reduced tax rates on gaming activities if they meet the conditions of fiscal residence and real presence.

Lifecycle

2020-09-04PublishedPublished 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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