Is online gambling legal in El Salvador?

Yes, through an LNB licence. Since the 2021 Organic Law, online games (casino-style games, bingo, keno) and sports betting may be offered by operators licensed by the Lotería Nacional de Beneficencia; gaming without its authorisation is illegal, including offshore sites accessible in El Salvador.

Who regulates gambling in El Salvador?

The Lotería Nacional de Beneficencia, an autonomous institution attached to the Ministry of Finance, which also runs the state lottery. Its board grants and revokes licences and imposes sanctions, and SIGET relays its blocking orders to internet providers.

How much does an LNB licence cost?

An initial canon of USD 100,000 for initial investment up to USD 2 million, USD 200,000 up to USD 5 million and USD 250,000 above, then a yearly renewal canon of 25% of gross income less prizes paid in the previous year. Licences last up to ten years and are renewed annually.

What technical conditions apply to online operators?

They must operate from a .sv website and redirect Salvadoran traffic to it, certify software and equipment through an internationally recognised body, have their technology homologated by the LNB and run a monitoring and control system the LNB can monitor from El Salvador.

How are gambling winnings taxed in El Salvador?

Payers withhold 15% income tax on prizes and winnings from games of chance for residents and 25% for non-residents, as a final tax. LNB prizes are taxed only above thirty monthly minimum wages.

What happens to unlicensed operators?

Running unauthorised games is a very serious infraction fined at up to 300 minimum wages, with closure and seizure of equipment, and the LNB can order internet providers to block the IP addresses and domain names of unlicensed sites, including those of offshore operators.

Sovereign state

Latin America

ISO SV

El Salvador: gambling regulation and licensing

Online sports bettingRegulated
Online casinoRegulated
iLotteryMonopoly
Land-based (reference)Not yet verified

Regulator: Lotería Nacional de Beneficencia
Headline tax: 25% GGR
Licence required: Yes
Last verified: 24 Sept 2026

Summary

El Salvador regulates online betting and online casino games through its state lottery. The 2021 Organic Law of the Lotería Nacional de Beneficencia (LNB), in force since 31 December 2021, made the LNB both operator and the national regulator of lotteries, sports betting and online games, with exclusive rights it may exercise itself or through licences. Any person, Salvadoran or foreign, may apply. A licence covers each game type and each establishment or online operation, lasts up to ten years and is renewed every year. Under the 2022 regulation the initial canon is USD 100,000, 200,000 or 250,000 depending on initial investment, and each later year costs 25% of gross income less prizes. Online operators must trade from a .sv domain, run a monitoring system the LNB can access, post a prize guarantee and certify their technology. The LNB can fine operators up to 300 minimum wages, suspend or revoke licences and order IP and DNS blocking of unlicensed sites, including offshore ones. By May 2025 the LNB had licensed 11 operators, and it now lists 13 authorised brands. Authorised operators sold USD 15.6 million in June 2024 to May 2025. Prizes are subject to 15% withholding tax for residents and 25% for non-residents. Casinos and gaming firms are AML obligated subjects under a new 2025 law, with the LNB supervising online gaming. The status of land-based casinos is unclear, and in September 2026 the LNB contracted Sharp Vision to monitor operators and detect illegal sites.

Common pitfalls

Treating the 25% figure as a tax: it is the annual licence renewal canon paid to the LNB on gross income less prizes, and no separate gaming tax statute was found. Assuming gambling is still banned under the Police Law: that law was repealed in 2011. Assuming the LNB licenses casinos: the law excludes licensed premises including casinos, and no casino statute was found. Reading the LNB brand list as a list of companies: it shows 13 brands, while the Ministry of Finance report counts 11 authorised operators at May 2025. Quoting USD 15.6 million as market size: it is operators' sales for June 2024 to May 2025, not GGR. Overlooking the .sv domain and traffic-redirection duties, which are very serious infractions if breached.

Key facts

Regulator: Lotería Nacional de Beneficencia (LNB)
Regulator type: Lottery monopoly
Headline tax: 25% GGR
Licence required: Yes
Minimum age: 18+
Tax base: No separate gaming tax statute was found. Licensed operators pay the LNB an annual renewal canon of 25% of gross income less prizes paid in the previous year, after an initial canon of USD 100,000 to 250,000 banded by initial investment (Regulation article 14); the law caps the percentage element at 30% (Organic Law article 52). The canon is a licence charge payable to the LNB, whose purpose is to fund public health and social assistance (article 7), not a tax collected by the Ministry of Finance.

Legal framework

Primary statutes

Organic Law of the National Charity Lottery, Decreto Legislativo 251 of 21 December 2021
Ley Orgánica de la Lotería Nacional de Beneficencia
Year
2021
In force
Yes
Summary
Makes the LNB operator and regulator of lotteries, sports betting and online games, traditional, electronic or online, with exclusivity over the business (articles 1, 6 and 7). Any natural or legal person, national or foreign, may be licensed; companies must have gaming as their corporate purpose and show technical, economic and financial solvency (article 34). A licence is needed for each game type and each establishment or online operation (article 49), lasts up to 10 years (article 51), is renewed yearly on payment of the canon (article 60), is non-transferable and needs a new licence on a change of control of 50% or more (article 57). The canon combines a yearly amount with a percentage of initial investment or balance sheet, never above 30% (article 52). Online operators must use a .sv domain and redirect Salvadoran traffic to it (article 40). Gaming without LNB authorisation is illegal, including offshore gaming accessible in El Salvador (article 47). Infractions are minor, serious or very serious, fined at 3 to 30, 31 to 150 and 151 to 300 urban minimum wages for the commerce and services sector, with suspension or termination of the licence (articles 97 to 103), and the LNB may order IP and DNS blocking of unauthorised sites through SIGET (articles 16(l) and 104). Repeals the 1960 LNB law (article 111).
Special Law on the Prevention, Control and Sanction of Money Laundering, Terrorist Financing and Proliferation Financing, Decreto Legislativo 426 of 7 October 2025
Ley Especial para la Prevención, Control y Sanción del Lavado de Activos, Financiamiento del Terrorismo y Financiamiento de la Proliferación de Armas de Destrucción Masiva
Year
2025
In force
Yes
Summary
Casinos and companies exploiting games of chance are obligated subjects (article 7(4)). The LNB supervises online casinos and online gaming companies and the Superintendencia de Obligaciones Mercantiles the rest (article 12). Casinos must apply customer due diligence on transactions above thresholds set by regulation in line with FATF standards (article 15), report regulated operations to the financial intelligence unit (UIF) within five working days (article 25) and keep records for at least 15 years (article 26). Legal persons face fines of 50 to 500 monthly commerce-sector minimum wages for serious and 501 to 1,000 for very serious infractions (articles 34 and 35). Repeals the 1998 anti-money-laundering law, whose regulation stays in force until a new one is issued (article 61).
Tax Code, Decreto Legislativo 230 of 14 December 2000, article 160
Código Tributario
Year
2000
In force
Yes
Summary
Payers of prizes or winnings from contests, lotteries, raffles, draws or games of chance or skill must withhold 15% income tax for domiciled winners and 25% for non-domiciled winners whatever the amount; the withholding is the final tax. Prizes paid by the LNB and by public-utility foundations are taxed only above thirty monthly minimum wages and are untaxed at or below that amount.
Framework Law on Citizen Coexistence and Administrative Contraventions, Decreto Legislativo 661 of 31 March 2011
Ley Marco para la Convivencia Ciudadana y Contravenciones Administrativas
Year
2011
In force
Yes
Summary
Makes it a municipal contravention to sell, install or run electronic or recreational gaming machines permitted by law without the required permit (article 68), and requires organisations and legal persons in each municipality to post notices of the prohibition on access to pornographic and betting websites, as part of duties aimed at protecting children (article 27(d)). Article 113 repeals the 1879 Police Law, whose article 64 had prohibited games of chance.

Secondary instruments

Regulation of the LNB Organic Law, Decreto Ejecutivo 16 of 29 June 2022
Reglamento de la Ley Orgánica de la Lotería Nacional de Beneficencia
Year
2022
In force
Yes
Summary
Sets the game catalogue (traditional, instant and electronic lottery, online games and sports betting) (article 4); the documents proving technical, economic and financial solvency, including tax returns, police clearance, credit reports and shareholder details (article 12), plus a ten-year financial viability study, responsible gaming and AML controls, investment programme, game rules and IT infrastructure report (article 13). Initial canon: USD 100,000 for investment up to USD 2 million, USD 200,000 up to USD 5 million and USD 250,000 above; each later year of the licence carries a renewal canon of 25% of gross income less prizes paid in the previous year (article 14). Operators keep a bond, bank deposit or other guarantee covering prizes and sanctions, valid at least 410 days a year (articles 15 to 17), apply for renewal 30 working days before each licence year ends (article 19), certify software and equipment through an internationally recognised body (article 21), and are subject to blocking of IP addresses and domains through SIGET (article 26). Players may complain to the LNB about unpaid prizes (article 10). Repeals the 1988 regulation (article 58).

Key amendments

31 Mar 2011Ley Marco para la Convivencia Ciudadana approved, repealing the 1879 Police Law and with it the article 64 ban on games of chance.
22 Dec 2021New LNB Organic Law published, replacing the 1960 law and extending the LNB's remit to regulating and licensing online games and sports betting.
22 Jul 2022Regulation of the LNB Organic Law published, setting the canon, guarantees and application documents and replacing the 1988 regulation.
7 Oct 2025New AML law approved (Decreto 426), keeping casinos and gaming companies as obligated subjects and naming the LNB as AML supervisor of online gaming; it replaces the 1998 law.

Pending legislation

Regulation of the 2025 anti-money-laundering law
Stage
Required by Decreto 426; not traced as issued. The 2000 regulation of the old law applies meanwhile (article 61)
What it changes
Will set the transaction thresholds at which casinos must apply customer due diligence and the thresholds and content of regulated-operation reports to the UIF (articles 15 and 25).

Case law

Inconstitucionalidad 35-2002/38-2003/1-2004/4-2004 (Constitutional Chamber, Supreme Court)
23 Oct 2007
Upheld Decreto 929/2002, which interpreted Police Law article 64 as banning all games of chance including their technological variants, but struck down Decreto 930/2002, which ordered the closure of gaming establishments through municipal councils, and the final part of Municipal Code article 4(24) barring municipalities from licensing casinos, both as unjustified intrusions on municipal autonomy. The Police Law itself was repealed in 2011.

Licensing

Licence required: Yes
Application window: Rolling
Local establishment required: Not yet verified
Local server required: Not yet verified
Local domain required: .sv
Active licences: 11 (as of 31 May 2025)
Typical time to licence: Statutory steps: formal review within 10 working days of filing, admission within 5 days, inspection and technology homologation within 10 days (extendable), a Compliance and Audit Department opinion within 10 working days and a board resolution within 10 days, after which the canon is paid and the licence issued (Organic Law articles 63 to 67)
Bank guarantee or bond: A bond from a bank or insurer, a term deposit in the LNB's favour or another instrument accepted by the board, covering prize payments and sanctions, sized by game type and maximum prizes, valid at least 410 days for each licence year and renewed yearly (Organic Law article 36; Regulation articles 15 to 17)
Notable licensees: Dale.sv, Apostemos (LOTO), Betpro, Let's Go Bet Group, Sportgana, Ganaplay, Doradobet, Emperatriz, Güin, Gana777, Geniusbet, Betcris, Azar Latino
Certification requirements: Software, equipment, systems and terminals certified by a competent, internationally recognised certification body (Regulation article 21); LNB homologation of all technology listed in the game plan (Organic Law articles 64 and 69); a homologated monitoring and control system that the LNB can monitor from El Salvador wherever it is hosted (articles 70 to 72)
Barriers to entry: The initial canon starts at USD 100,000 and the renewal canon takes 25% of gross income less prizes every year. Applicants file a ten-year viability study, full shareholder and source-of-funds documentation and technology certified by a recognised laboratory, and must post a prize guarantee. Online operators must trade from a .sv domain. Licences are revocable privileges with no administrative appeal against grant, refusal or term (Organic Law articles 50 and 51), and the LNB may refuse an applicant that would compete directly with its own games (article 50(j)).

Licence types

LNB game permit and operating licence (permiso y licencia de operación)
Scope
Each game type and each establishment or online operation from the catalogue: traditional, instant and electronic lottery, online games (casino-style games, bingo, keno) and sports betting including virtual sports. Open to natural or legal persons, national or foreign, and to non-profit bodies for public-benefit ends.
Term
Up to 10 years, renewed each year
Application fee
$100,000 as of 22 Jul 2022
Fee basis
Initial canon by initial investment: USD 100,000 up to USD 2 million, USD 200,000 up to USD 5 million, USD 250,000 above USD 5 million. Each later licence year: renewal canon of 25% of gross income less prizes paid in the previous year (Regulation article 14), within the statutory ceiling of 30% (Organic Law article 52)
Renewal terms
Renewal application 30 working days before each licence year ends, with audited financial statements, updated organisation manual, game rules, IT infrastructure report and shareholder list; LNB review, opinion and board decision each run to statutory deadlines of 5 to 10 working days (Regulation article 19). Revocation for two very serious infractions in a year, loss of licence conditions, unapproved change of control or bankruptcy (Organic Law article 62)

Taxation

Headline GGR tax: 25% GGR
Effective date: 30 Jul 2022
Player winnings tax: Prizes and winnings from lotteries, raffles, draws and games of chance or skill: 15% income tax withheld for domiciled winners and 25% for non-domiciled winners whatever the amount, as a final tax. LNB prizes are taxed only above thirty monthly minimum wages (Tax Code article 160).
Withholding mechanism: The domiciled payer of the prize withholds the tax, which is the final payment; winnings not subject to withholding must be declared at 15% (Tax Code article 160). The LNB withholds 15% on prizes above thirty monthly minimum wages when paying them out.
Tax base: No separate gaming tax statute was found. Licensed operators pay the LNB an annual renewal canon of 25% of gross income less prizes paid in the previous year, after an initial canon of USD 100,000 to 250,000 banded by initial investment (Regulation article 14); the law caps the percentage element at 30% (Organic Law article 52). The canon is a licence charge payable to the LNB, whose purpose is to fund public health and social assistance (article 7), not a tax collected by the Ministry of Finance.

Earmarked levies

Initial licence canon: USD 100,000, 200,000 or 250,000 by initial investment band (Lotería Nacional de Beneficencia)
Annual licence renewal canon: 25% of gross income less prizes of the previous year (Lotería Nacional de Beneficencia)

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
AML regime: Casinos and gaming companies are obligated subjects under the 2025 AML law (Decreto 426, article 7(4)), with customer due diligence, reporting of suspicious and regulated operations to the UIF and 15-year record keeping. The LNB law requires operators to cooperate with AML authorities, and each licence must describe the operator's fraud and AML prevention systems (Organic Law articles 2(h), 39(k) and 58(h)).
AML supervisor: Lotería Nacional de Beneficencia for online casinos and online gaming companies; Superintendencia de Obligaciones Mercantiles for other casinos and gaming companies (2025 AML law article 12)
Source of funds thresholds: Due diligence thresholds for casinos and regulated-operation reporting thresholds are to be set by the regulation of the 2025 law in line with FATF standards (articles 15 and 25). Licence applicants must disclose the origin of funds contributed by each shareholder (Regulation article 12).
Central monitoring system: Each operator must run a homologated monitoring and control system that records all operations and lets the LNB reconstruct them (Organic Law articles 70 and 71). In September 2026 the LNB announced a contract with Sharp Vision for real-time monitoring of licensed operators, detection of unlicensed offers and digital licence processing.
Data localisation: No hosting requirement was found, but the monitoring and control system must be monitorable by the LNB from El Salvador wherever it is located, and operators must hold backups and a contingency plan recording critical data (Organic Law article 72).
KYC requirements: All regulated actors must prevent access by minors and by people with reduced capacity or legal incapacity (Organic Law article 2(e)). Licences must specify the systems that keep prohibited persons out (article 58(i)); the monitoring system must guarantee the identity of online participants (article 70(b)); players must prove identity on request in gaming establishments (article 43(c)). Admitting prohibited persons is a very serious infraction (article 98(k)). Salvadorans become citizens at 18 (Constitution article 71), and the LNB restricts its own promotional content to over-18s.
Stake limits: Not yet verified
Mandatory player messaging: Marketing must carry responsible gaming content and any other player-protection information the LNB requires (Organic Law article 39(m)); operators must tell the public that minors and people with a gambling addiction may not play and show the terms of their licence (article 100(c) and (d)).
Reporting obligations: Report changes in ownership, capital, address or composition within 10 working days (Organic Law article 38); keep accounting records and allow inspection of premises, systems, servers and books (articles 8(f) and 39); file financial reports the LNB requires (article 16(w)); annual renewal filings with audited financial statements (Regulation article 19); report regulated operations to the UIF within five working days (2025 AML law article 25).
Game content restrictions: Only games in the LNB catalogue and approved in the operator's game plan may be offered (Organic Law articles 32, 33 and 39(b)). Establishments may not be within 100 metres of schools, health or social welfare institutions (article 41(e)). Loans to players, cash machines in gaming premises and payment in kind are prohibited (articles 41(d) and 98(i) and (j)).

Advertising

Advertising permitted: Yes
Penalties for breach: Failing to inform the public of the ban on minors and addicted players is a minor infraction fined at 3 to 30 urban minimum wages for the commerce and services sector (Organic Law articles 100 and 102); withdrawal or suspension of advertising as a provisional measure (Regulation article 44(d)).

Restrictions

Operator marketing and advertising must include responsible gaming content and any other player-protection information the LNB considers useful (Organic Law article 39(m))
Operators must inform the public that minors and people with a gambling addiction may not play, and show the terms of their licence (article 100(c) and (d))
The LNB may order the withdrawal or suspension of advertising as a provisional measure in sanctioning proceedings (Regulation article 44(d))
For its own products the LNB states that it does not target advertising at minors, restricts promotional content to over-18s and limits influencers to educational and responsible gaming messages

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Permitted methods: Cash in legal tender, Electronic representation of legal tender, Chips, tickets, cards and online systems approved by the LNB
Withdrawal timeframe rules: Winnings must be paid in full at the end of the game or under an agreed instalment plan (Organic Law article 39(g)); non-payment is a very serious infraction (article 98(f)) and players may claim unpaid prizes from the LNB, which gives the operator 10 working days before calling the guarantee (Regulation article 10).
Currency restrictions: Games may be accessed only with legal tender in cash or its electronic representation, or with LNB-approved chips, tickets, cards or online systems (Organic Law article 47); goods, securities, rights or shares may not be accepted as stakes (article 41(d)).

Enforcement

ISP blocking: Yes
DNS blocking: Yes
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: Fines of 3 to 30 (minor), 31 to 150 (serious) and 151 to 300 (very serious) urban minimum wages for the commerce and services sector; licence suspension of up to six months for five minor infractions in a year and of six to twelve months for three serious infractions in a year, suspension for a very serious infraction that causes grave harm, and possible termination after three very serious infractions in a year (Organic Law articles 102 and 103); the licence is extinguished for two very serious infractions within a year (article 62(e)); closure, seizure of gaming equipment and IP or DNS blocking (articles 16 and 104; Regulation articles 26 and 52)
Operator liability: Organising or running games without an LNB permit, licence or agreement, operating online outside a .sv site or failing to redirect Salvadoran traffic are very serious infractions (Organic Law article 98(a), (r) and (s)). Offshore operators not domiciled in El Salvador are dealt with by IP and DNS blocking through SIGET, with notice to the Foreign Ministry (article 104). Evidence of civil or criminal liability is referred to the Attorney General (Regulation article 56).
Player liability: The LNB law imposes no penalty on players; its sanctions fall on operators and those who collaborate in unauthorised gaming (Organic Law articles 98 and 99).

Market data

Figures on this record are drawn from official regulator data.

Online GGR: Not yet verified
Reporting year: 2025
Licensed operators: 11

Timeline

1879
Police Law issued; its article 64 prohibited games of chance.
8 Feb 2007
Decreto 240 grants a six-month moratorium to owners of lawfully imported slot machines after police seizures of machines converted to pay money.
23 Oct 2007
Constitutional Chamber upholds the 2002 interpretation of the Police Law ban on games of chance but strikes down the 2002 closure decree and the Municipal Code bar on licensing casinos.
31 Mar 2011
Ley Marco para la Convivencia Ciudadana approved, repealing the 1879 Police Law.
21 Dec 2021
Legislative Assembly approves the new LNB Organic Law with 63 votes.
31 Dec 2021
LNB Organic Law enters into force; the LNB becomes the national gaming regulator.
22 Jul 2022
Regulation of the LNB Organic Law published, with the canon bands, 25% renewal canon and guarantee rules.
31 May 2024
LNB reports six online games and sports betting licences granted in June 2023 to May 2024.
31 May 2025
Four more licences in June 2024 to May 2025 bring authorised operators to 11 and USD 400,000 in initial canon.
7 Oct 2025
New AML law (Decreto 426) approved, naming the LNB as AML supervisor of online gaming.
22 Sept 2026
LNB announces a contract with Sharp Vision to monitor licensed operators and detect unlicensed gaming sites.

Outlook

Three sourced items to watch over the next year: the LNB's deployment of the Sharp Vision platform, announced on 22 September 2026, for real-time monitoring of licensed operators and automated detection and evidence gathering against unlicensed sites; the regulation of the 2025 AML law, which will set the due diligence and reporting thresholds for casinos and gaming companies; and the annual licence renewals, each of which requires audited accounts and payment of the 25% renewal canon.

Frequently asked questions

Is online gambling legal in El Salvador?: Yes, through an LNB licence. Since the 2021 Organic Law, online games (casino-style games, bingo, keno) and sports betting may be offered by operators licensed by the Lotería Nacional de Beneficencia; gaming without its authorisation is illegal, including offshore sites accessible in El Salvador.
Who regulates gambling in El Salvador?: The Lotería Nacional de Beneficencia, an autonomous institution attached to the Ministry of Finance, which also runs the state lottery. Its board grants and revokes licences and imposes sanctions, and SIGET relays its blocking orders to internet providers.
How much does an LNB licence cost?: An initial canon of USD 100,000 for initial investment up to USD 2 million, USD 200,000 up to USD 5 million and USD 250,000 above, then a yearly renewal canon of 25% of gross income less prizes paid in the previous year. Licences last up to ten years and are renewed annually.
What technical conditions apply to online operators?: They must operate from a .sv website and redirect Salvadoran traffic to it, certify software and equipment through an internationally recognised body, have their technology homologated by the LNB and run a monitoring and control system the LNB can monitor from El Salvador.
How are gambling winnings taxed in El Salvador?: Payers withhold 15% income tax on prizes and winnings from games of chance for residents and 25% for non-residents, as a final tax. LNB prizes are taxed only above thirty monthly minimum wages.
What happens to unlicensed operators?: Running unauthorised games is a very serious infraction fined at up to 300 minimum wages, with closure and seizure of equipment, and the LNB can order internet providers to block the IP addresses and domain names of unlicensed sites, including those of offshore operators.

Sources

Ley Orgánica de la Lotería Nacional de Beneficencia, Decreto Legislativo 251 of 21 December 2021 (Diario Oficial 244, Tomo 433, 22 December 2021), Asamblea Legislativa índice legislativo text
Lotería Nacional de Beneficencia
Article 112 puts the law in force eight days after publication; the LNB states it entered into force on 31 December 2021, the date used here. No amendment to the law was traced; the text is the Assembly consolidation of January 2022.
Tier 1Accessed 24 Sept 2026Published 22 Dec 2021
Reglamento de la Ley Orgánica de la Lotería Nacional de Beneficencia, Decreto Ejecutivo 16 of 29 June 2022 (Diario Oficial, Tomo 436, 22 July 2022), facsimile read page by page
Lotería Nacional de Beneficencia
No consolidated text was found; later amendments, if any, were not retrieved, so the regulation is read as published in 2022.
Tier 1Accessed 24 Sept 2026Published 22 Jul 2022
Operadores Autorizados: game catalogue, licence application route and authorised brands
Lotería Nacional de Beneficencia
Tier 1Accessed 24 Sept 2026
Marco Institucional: mission, board composition, president and published licensing forms and requirements
Lotería Nacional de Beneficencia
Tier 1Accessed 24 Sept 2026
Lotería y Sharp Vision se unen para mejorar el control de los juegos en línea en El Salvador
Lotería Nacional de Beneficencia
Tier 1Accessed 24 Sept 2026Published 22 Sept 2026
Semana del Juego Responsable (LNB responsible gaming and communication principles)
Lotería Nacional de Beneficencia
Tier 1Accessed 24 Sept 2026Published 25 Nov 2025
Cobro de Premios (prize collection and income tax withholding)
Lotería Nacional de Beneficencia
Tier 1Accessed 24 Sept 2026Published 11 Aug 2020
Ministerio de Hacienda, Memoria de Labores junio 2024 a mayo 2025, Lotería Nacional de Beneficencia chapter (pages 169 to 179)
Ministerio de Hacienda / Lotería Nacional de Beneficencia
Tier 2Accessed 24 Sept 2026Published 17 Apr 2026
Memoria de Labores LNB, junio 2023 a mayo 2024
Lotería Nacional de Beneficencia
Tier 2Accessed 24 Sept 2026Published 6 Mar 2025
Código Tributario, Decreto Legislativo 230 of 14 December 2000, consolidated text (índice legislativo), articles 156 and 160
Asamblea Legislativa de El Salvador
The consolidation runs to amendments of early 2022. Later amendments (2024 and 2026) were reported to concern invoicing and article 158, not article 160, but were not checked line by line.
Tier 1Accessed 24 Sept 2026
Ley Especial para la Prevención, Control y Sanción del Lavado de Activos, Financiamiento del Terrorismo y Financiamiento de la Proliferación de Armas de Destrucción Masiva, Decreto Legislativo 426 of 7 October 2025
Corte Suprema de Justicia, Centro de Documentación Judicial
Tier 1Accessed 24 Sept 2026
Ley Marco para la Convivencia Ciudadana y Contravenciones Administrativas, Decreto Legislativo 661 of 31 March 2011, articles 68 and 113
Corte Suprema de Justicia, Centro de Documentación Judicial
Article 113 dates the repealed Police Law to 21 February 1879; the 2007 Constitutional Chamber judgment cites it as of 25 February 1879. Only the year is used.
Tier 1Accessed 24 Sept 2026
Sala de lo Constitucional, Inconstitucionalidad 35-2002/38-2003/1-2004/4-2004, judgment of 23 October 2007 (Decretos Legislativos 929 and 930 of 2002 and Código Municipal article 4(24))
Corte Suprema de Justicia, Centro de Documentación Judicial
Tier 1Accessed 24 Sept 2026Published 23 Oct 2007
Decreto Legislativo 240 of 8 February 2007: six-month moratorium for permitted imported slot machines
Corte Suprema de Justicia, Centro de Documentación Judicial
Tier 1Accessed 24 Sept 2026
Pleno Legislativo a favor de nueva Ley Orgánica de la Lotería Nacional de Beneficencia (21 December 2021)
Asamblea Legislativa de El Salvador
Tier 2Accessed 24 Sept 2026Published 21 Dec 2021
Constitución de la República de El Salvador (1983), consolidated text, article 71
Asamblea Legislativa de El Salvador
Tier 1Accessed 24 Sept 2026