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V0145-21 1 February 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · impuesto sobre actividades de juego

To qualify for reduced rates in Ceuta or Melilla, operators must have fiscal residence and real establishment

An online gaming company based in Malta asks whether setting up in Ceuta would allow access to reduced tax rates. The DGT states that two conditions must be met: fiscal residence and a real establishment in the territory.

The question raised

Whether the presence of the entity in Ceuta as proposed will determine that the entity meets the requirements to apply the tax relief provided for in paragraph 2 of Article 48.7 of Law 13/2011, of May 27, regulating gambling.

The DGT's ruling

The application of reduced rates requires that the operator has tax residence and is actually established in Ceuta or Melilla. Actual establishment is a question of fact that the Administration must assess on a case-by-case basis. As reasonable guidelines, it is suggested that the workforce and the payroll in the territory exceed 50%, and that intra-group services do not exceed 50% of the total costs.

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