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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.
Question posed: Whether the presence of the entity in proposed Ceuta 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 27 May, regulating gambling.
The application of reduced rates requires that the operator has tax residence and is actually established in Ceuta or Melilla. For actual establishment, reasonable criteria are considered: that more than 50% of the workforce and the wage bill are at the local headquarters, and that intra-group services do not exceed 50% of the total costs. Nevertheless, establishment is a matter of fact that the Administration must assess in each case.
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