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Sovereign state
Europe
ISO ES
Review due

Spain: gambling regulation and licensing

Kingdom of Spain

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
Regulator
Directorate General for the Regulation of Gambling
Headline tax
20% GGR
Licence required
Yes
Last verified
30 Aug 2026

Summary

Spain runs one of Europe's most mature licensed online markets and one of its most heavily restricted on marketing. The framework is Law 13/2011, administered by the Directorate General for the Regulation of Gambling, the DGOJ. Licensing is two-tier: operators hold a general licence for a category and then singular licences for each game type within it, covering casino games, betting and poker. That structure means market entry is a sequence of authorisations rather than one, and adding a vertical is a regulatory step rather than a commercial one. Gambling is taxed at 20% of gross gaming revenue, falling to 10% for operators established in Ceuta or Melilla, which is an unusual internal differential and a real factor in where Spanish-facing businesses base themselves. What Spain is best known for internationally is advertising. The controls introduced in 2020 were among the strictest in Europe, sharply limiting when and how gambling may be promoted and removing much of the sponsorship and broadcast inventory the sector had relied on. The industry argued the restrictions would drive players offshore; the counter-argument is that a mature licensed market with high channelisation can absorb them. Spain is therefore the reference case for anyone asking what happens to a large licensed market when its marketing is taken away, and both sides of that argument cite it.

Key facts

Regulator
Directorate General for the Regulation of Gambling (DGOJ)
Regulator type
Dedicated regulator
Headline tax
20% GGR
Licence required
Yes
Minimum age
18+
Tax base
Gambling tax is 20% of gross gaming revenue (net profit: total wagered plus other income less prizes paid). Operators established in the autonomous cities of Ceuta or Melilla are taxed at 10%. Confirm current rates against the gambling-tax legislation.
Capital
Madrid
Currency
EUR
Official languages
Spanish

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified

Licence types

  • General and singular online licences

    Scope
    General licences by category (betting, other games) plus singular licences per game type: bingo, blackjack, roulette, baccarat, slots, poker, fixed-odds sports betting, pool betting and horse pool betting.

Taxation

Headline GGR tax
20% GGR
Effective date
Not yet verified
Tax base
Gambling tax is 20% of gross gaming revenue (net profit: total wagered plus other income less prizes paid). Operators established in the autonomous cities of Ceuta or Melilla are taxed at 10%. Confirm current rates against the gambling-tax legislation.

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC requirements
Not yet verified
Stake limits
Not yet verified

Advertising

Advertising permitted
Yes
Watershed
Broadcast advertising on television and radio is permitted only between 01:00 and 05:00. This restriction survived the Supreme Court challenge.
Affiliate rules
Affiliates are not separately licensed. Licensed operators remain responsible for commercial communications made on their behalf.
Sponsorship rules
Gambling brands may not appear on team shirts, on sports equipment or in the naming or branding of sports venues.
Celebrity and influencer rules
The blanket ban on using persons of public relevance or notoriety was annulled by the Supreme Court in April 2024, so celebrity endorsement is no longer prohibited outright. The general duties of truthfulness and of not targeting minors continue to apply.
Social media rules
The specific social media and video-platform caps in articles 23.1, 25.3, 26.2 and 26.3 were annulled. Operators may advertise on these channels subject to the general regime and to the platforms own policies.
Bonus advertising rules
The prohibition on advertising welcome offers and bonuses to new customers was annulled in April 2024. Promotional offers may again be advertised, subject to the surviving articles and to the requirement that offers are directed only at verified, registered players in the manner those articles prescribe.
Mandatory warnings
Commercial communications must carry responsible-gambling messaging and the 18+ age restriction.
Penalties for breach
The Direccion General de Ordenacion del Juego enforces the regime under the Gambling Act 13/2011, where serious infringements can attract fines up to 1 million euros and very serious infringements up to 50 million euros with possible licence suspension.

Restrictions

  • Royal Decree 958/2020 governs commercial communications for gambling. Several of its most restrictive provisions were annulled by the Supreme Court in April 2024 for exceeding what a royal decree can impose without primary legislation.
  • Television and radio advertising remains confined to the window between 01:00 and 05:00.
  • Sponsorship of shirts, sports kit and sports venues by gambling brands remains prohibited.
  • The Supreme Court struck down article 15 (the ban on public figures and celebrities), articles 13.1 and 13.3 (the ban on promotional offers aimed at new customers), article 23.1 (the general prohibition on advertising across information society services), article 25.3 (video-sharing platform limits) and articles 26.2 and 26.3 (social media limits).
  • Articles 12, 18 to 22 and 24 were challenged but upheld, so those obligations continue to bind licensees.

Outlook

The themes to watch in Spain are advertising and player-protection rules, the balance between the national online regime and the regionally regulated land-based sector, and any adjustment to the 20% tax. It remains one of Europe's larger, more stable licensed markets.

Frequently asked questions

Who regulates online gambling in Spain?
The Directorate General for the Regulation of Gambling (DGOJ), under Law 13/2011 of 27 May 2011.
What is the gambling tax rate in Spain?
Gambling is taxed at 20% of gross gaming revenue, or 10% for operators based in Ceuta or Melilla.

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Sources

  1. Tier 1Accessed 4 Aug 2026
  2. Gambling Laws and Regulations 2026 - Spain

    ICLG (International Comparative Legal Guides)

    Tier 3Accessed 4 Aug 2026
  3. Tier 1Accessed 30 Aug 2026Published 5 Nov 2020

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This page is industry reference information and not legal advice.

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