Gaming Law 2025 Comparisons

Spain has a regulated gambling framework that is constantly evolving, aimed at:

• strengthening player protection;
• safeguarding public order; and
• preventing addictive behaviour, fraud and money laundering.

With regard to the recent changes in the sector, it is important to distinguish between those that have occurred at the federal level related to online gambling and those that have taken place at regional levels concerning land-based gambling.

Federal Developments

At the federal level, 2025 has brought several noteworthy developments. Building on the existing regulatory framework, the focus of the Spanish gambling authority has shifted towards implementing new mechanisms to further strengthen responsible gambling, enhance player protection, and ensure the integrity of the sector.

Mechanism for detecting risky user behaviour

In August 2025, the General Directorate for Gambling Regulation (Dirección General de Ordenación del Juego, or DGOJ) published a Draft Resolution establishing a standardised mechanism for detecting risky gambling behaviour among users. This initiative stems from the obligations set out in the Spanish Gambling Act (Ley 13/2011, de 27 de mayo, de regulación del juego), and Royal Decree 176/2023 (Real Decreto 176/2023, de 14 de marzo, por el que se desarrollan entornos más seguros de juego) on the creation of safer gambling environments.

The mechanism, soon to become mandatory for all licensed operators, introduces common criteria and thresholds for identifying users at risk and allowing for consistent categorisation.

Protocol for victims of identity theft on gambling platforms (“PACS Protocol”)

In collaboration with the Spanish Tax Agency and law enforcement, the DGOJ developed a protocol to assist taxpayers whose identities were fraudulently used on gambling platforms.

After identifying several operational inefficiencies, a new model was launched in April 2025. It includes a players’ portal allowing citizens to securely download transaction reports, simplified communication procedures (operators now send certificates only to the affected person), and a standardised template to harmonise reporting. These improvements aim to simplify processes and strengthen protection for victims of identity theft.

Draft General Law on Customer Services

Following the Supreme Court’s Ruling 527/2024, which annulled several provisions of Royal Decree 958/2020 (Real Decreto 958/2020, de 3 de noviembre, de comunicaciones comerciales de las actividades de juego) on gambling advertising for lack of sufficient legal basis and proportionality, the Spanish government introduced the Draft General Law on Customer Services.

This forthcoming law seeks to reintroduce most of the restrictions voided by the Supreme Court and will also amend the Gambling Act, most notably Article 22.1, by adding a new paragraph (d) establishing the Gaming Providers Registry. This new registry will serve as an official database of gambling service providers operating in Spain, reinforcing transparency and control over entities involved in the provision or promotion of gambling activities.

Further details on this aspect can be found in9.4 Restrictions on Advertising.

Draft Royal Decree on Joint Deposit Limits

A new Draft Royal Decree – currently undergoing the EU TRIS notification process – proposes amendments to Royal Decree 1614/2011 of 14 November (Real Decreto 1614/2011, de 14 de noviembre, por el que se desarrolla la Ley 13/2011, de 27 de mayo, de regulación del juego, en lo relativo a licencias, autorizaciones y registros del juego), which implements the Gambling Act 13/2011, in order to introduce a joint deposit limit system per player designed to complement the existing individual deposit limits. Under this new framework, the DGOJ will manage a centralised technical system that monitors the total amount deposited by each player across all licensed operators.

The proposed limits are EUR700 per day, EUR1,750 per week, and EUR3,300 per four weeks, although players will be able to voluntarily reduce or modify these thresholds. The system aims to strengthen player protection by preventing excessive deposits among users with multiple accounts and ensuring consistent supervision directly by the regulator.

In addition, the draft decree updates the amount of the financial guarantees required for licences and introduces new provisions on data protection and electronic communications between operators and the DGOJ.

The latest version of the draft incorporates the comments issued by the Spanish National Commission on Markets and Competition (Comisión Nacional de los Mercados y la Competencia, or CNMC) and the EC during the consultation process and is now being reviewed under the EU TRIS (Technical Regulations Information System) procedure, with its publication in the Spanish Official Gazette expected in 2026.

Strengthening of responsible gambling measures

As part of the broader strategy to strengthen player protection and promote safer gambling environments, the Ministry of Social Rights, Consumer Affairs and Agenda 2030, through the DGOJ, has introduced a Draft Resolution establishing mandatory technical specifications for new responsible gambling warnings in all gambling-related commercial communications.

This initiative is grounded in the objectives of Law 13/2011 on Gambling Regulation, which seeks to ensure legal certainty, protect public interests, and prevent addictive behaviour, as well as in Royal Decree 958/2020 on gambling advertising. Specifically, Articles 10 and 11 of the Royal Decree empower the DGOJ to define mandatory warnings concerning the harmful effects of gambling addiction and to set out the corresponding format, size, and presentation requirements.

Under the new Draft Resolution, currently subject to public consultation until 26 November 2025, operators will be required to include clear and standardised messages in all advertising materials, replacing the existing “play responsibly” notice. The purpose is to shift from self-regulatory appeals to messages explicitly warning of the risks associated with gambling behaviour. The approved warning messages, based on statistical data compiled over the past ten years, include the following options:

• “Gambling addiction is a risk of gambling.”
• “The probability of being a player who loses money is 75%.”
• “The total losses of all players exceed their winnings by four times.”

For smaller physical advertising formats, a shorter version may be used: “Gambling is a risk.”

This measure reflects a new regulatory approach to responsible gambling, aligned with Royal Decree 176/2023, which reframes “safe gambling” as a shared responsibility between operators, regulators, and the market environment, rather than solely relying on individual player self-control.

Strengthening of AML controls

The Spanish gambling sector is currently adapting to the new EU AML/CFT framework adopted in June 2024, which includes the establishment of the EU Anti-Money Laundering Authority (AMLA), the single-rulebook AML Regulation, and the 6th AML Directive. The new framework seeks to harmonise AML standards, enhance supervision, and ensure closer co-ordination with European bodies such as the European Central Bank (ECB) and the European supervisory authorities (ESAs).

At the national level, gambling operators remain under dual supervision by SEPBLAC and the DGOJ. However, in 2025, SEPBLAC adopted a stricter interpretation of compliance requirements, clarifying that video identification has been mandatory since 2016 under its official authorisation. This change has generated concern among operators due to the operational and financial impact of conducting video calls for every new user. Industry discussions are ongoing, although SEPBLAC currently maintains its position.

Further details can be found in 8.2 AML Requirements.

Market performance

In terms of recent market performance, according to the latest quarterly report (Q2 2025) issued by the Spanish gambling regulator, the online gambling industry recorded an 18.60% increase in gross gaming revenue (GGR) compared to the same quarter of 2024. While this does not represent a substantial rise, the key takeaway is that GGR continues to show steady year-on-year growth.

Recently, the figures for the Spanish gaming market in 2024 were published, showing GGR totals of:

• EUR1,201.6 million for regional private gaming.
• EUR1,453.6 million for federal private gaming (online); and
• EUR5,454.9 million for state lotteries and betting (public gambling).

Regional Developments

At the regional level, the land-based gambling sector is still implementing several measures aimed at reinforcing the protection of vulnerable individuals and tightening advertising controls. The most relevant regulatory updates in 2025 are outlined below.

Canary Islands

In June 2025, the Canary Islands Parliament approved Law 2/2025, amending the regional Gambling Law (Law 8/2010). The reform introduces additional restrictions, including:

• a prohibition on minors and persons with disabilities from using gaming and amusement terminals with prizes or participating in regulated betting and gaming activities;
• stricter location rules prohibiting gambling premises near educational centres or facilities serving minors, extended also to bars and cafés within those zones; and
• a new Article 11 bis, establishing a minimum straight-line distance of 200 metres between gaming arcades (and between an arcade and a bingo hall); while this measure does not apply retroactively, it will affect any future relocations.

Castilla-La Mancha

The region enacted Law 2/2025, excluding from the scope of the regional gambling law games declared as Assets of Cultural Interest held only once or during specific seasons. The reform also harmonises access control procedures for gambling establishments with the Spanish Data Protection Agency (AEPD) criteria on the processing of personal data.

Valencia

In 2025, two key developments shaped the regulatory landscape in the Valencian Community.

First, through Decree-Law 8/2025, the suspension on new authorisations for gambling premises and the operation of Category B terminals in hospitality venues was extended by one year, pursuant to the Tenth Transitional Provision of Law 1/2020.

Second, on 16 October 2025, the CJEU issued a landmark judgment affirming the regulatory powers of the Generalitat Valenciana to impose restrictions on gambling, provided that such measures comply with the principles of suitability, necessity and proportionality.

The CJEU concluded that Article 49 TFEU (Freedom of Establishment) does not preclude the restrictive measures adopted by the regional government, as long as the High Court of Justice of Valencia (TSJCV) verifies that they are appropriate and proportionate to achieving public interest objectives such as consumer protection, public health, and the prevention of gambling addiction. The contested regional measures include:

• minimum distance requirements of 850 metres between gambling premises and educational centres, and 500 metres between gambling establishments;
• the prohibition on renewing operating licences for Category B terminals (gaming terminals with prizes) in hospitality venues; and
• a five-year moratorium on new gambling venue licences.

The court further noted that these restrictions can be justified as coherent and proportionate measures to prevent the overexposure of vulnerable groups to gambling and to curb the rapid proliferation of gambling venues in the region.

Catalonia

The approval of Law 2/2025 also reinforced restrictions on gambling in Catalonia by eliminating the reduced tax rate initially foreseen for the Tourist and Recreation Centre project (Vila-seca/Salou), through the repeal of Articles 11, 17 and 18 of Law 6/2014.

General Regulation

Gambling regulation in Spain is divided between online gambling that is offered at a federal level and land-based or online gambling that is offered within one region. Online games offered at a federal level require a federal licence that entitles the holder to operate online in the whole territory. However, land-based gambling or online games offered at a regional level (in one or several regions) require the relevant licence from the relevant autonomous region.

Therefore, online gambling in Spain is regulated at both a federal and regional level; the applicable regulation, and which gambling products will be legally approved, depends on whether these are commercialised at a national level or only at a regional level in one or several autonomous regions in Spain.

Online gambling at a national level is regulated by the Spanish Gambling Act (Ley 13/2011, de 27 de mayo, de regulación del juego), and each gambling product has its own regulation approved by a ministerial order. A game is not permitted if it is not regulated or is not covered under any of the regulations in force.

The following games have been regulated so far, and are therefore permitted to be offered at a federal level:

• pools on sports betting;
• fixed-odds sports betting;
• pools on horse betting;
• fixed-odds horse betting;
• other fixed-odds betting;
• exchange sports betting;
• exchange horse betting;
• other exchange betting games;
• contests;
• poker;
• bingo;
• roulette;
• complementary games;
• blackjack;
• baccarat; and
• slots.

Land-based gambling and online gambling at a regional level are regulated by each of the 17 autonomous regions in Spain and the autonomous cities of Ceuta and Melilla.

Sector-Specific Regulation

Loterías y Apuestas del Estado (LAE) and the National Organisation of the Blind in Spain (ONCE) maintain the monopoly on lotteries offered at a federal level. Only charitable organisations can organise lotteries, which are therefore a restricted product.

Fantasy sports can be offered at a federal level if they fit under any of the single licences approved by the regulation. Depending on the autonomous region, they can also be offered at a regional level; in both cases, they are subject to licensing.

Social gaming is permitted, and these games are not subject to any licence, at a federal or regional level. Games of skill are outside the scope of the current Spanish regulatory framework and thus are not subject to licensing.

Betting, poker, bingo, casinos and gaming machines are permitted and subject to licensing.

LAE and ONCE maintain the monopoly on lotteries offered at a federal level, and only some regions allow lottery operators.

As explained in2.1 Online Gambling, land-based gambling (and online gambling at a regional level) is regulated by each of the 17 autonomous regions in Spain and the autonomous cities of Ceuta and Melilla, and therefore each autonomous region has its own catalogue of approved and permitted games. There are certain differences between the regions, but the following gaming products are generally permitted:

• roulette;
• blackjack;
• boule;
• trente et quarante;
• craps;
• baccarat;
• poker;
• slots and other machine gaming;
• bingo;
• raffles;
• tombola or charity raffles;
• betting;
• sports betting;
• horse betting; and
• Wheel of Fortune.

It is important to highlight that the various formats of gambling products approved and listed above might be permitted in different forms, at both the federal and regional levels (different forms of blackjack, roulette, poker, etc).

Federal Legislation

The key legislation for online gambling at a federal level is as follows:

• the Spanish Gambling Act;
• Royal Decree 958/2020 of 3 November 2020 on commercial communications for gambling activities (Real Decreto 958/2020, de 3 de noviembre, de comunicaciones comerciales de las actividades de juego);
• Royal Decree 176/2023 of 14 March 2023, developing safer gambling environments (Real Decreto 176/2023, de 14 de marzo, por el que se desarrollan entornos más seguros del juego);
• secondary regulation on licences, authorisations and gaming registries (Real Decreto 1614/2011, de 14 de noviembre, por el que se desarrolla la Ley 13/2011, de 27 de mayo, de regulación del juego, en lo relativo a licencias, autorizaciones y registros del juego);
• secondary regulation approving technical requirements (Real Decreto 1613/2011, de 14 de noviembre, por el que se desarrolla la Ley 13/2011, de 27 de mayo, regulación del juego, en lo relativo a los requisitos técnicos de las actividades de juego);
• resolutions of the DGOJ; and
• ministerial orders approving each type of game subject to a single licence.

Regional Legislation

The key legislation for land-based and online gambling at a regional level is approved by each of the 17 autonomous regions in Spain and the autonomous cities of Ceuta and Melilla, so each autonomous region has its own Gambling Act and secondary regulations developing the Gambling Act.

The Gambling Act defines gambling as an activity in which amounts of money or economically measurable objects are put at risk on uncertain and future events – dependent at least to some extent on chance – and that allows these sums to be transferred between the participants, regardless of whether the level of skill of the players is decisive in the results or whether they depend wholly or fundamentally on luck or chance. The prizes can be in cash or in kind, depending on the type of game.

For clarification purposes, the definition contains three essential components, which are “chance”, “pay-to-play” and “prize”. If any of these elements is absent, the game will fall outside the scope of gambling; thus, the corresponding gambling regulation will not be applicable (for example, pure skill-based games or games offering prizes in virtual currencies with no real monetary value would be exclude).

There is no specific or separate definition for land-based gambling.

The Gambling Act defines online gambling as games performed through electronic channels, IT and interactive systems, when any device, equipment or system is employed to produce, store or transfer documents, data or information, including through any public or private communications network. The communications network can include television, the internet, landlines, mobile phones or any other interactive communications system, in real time or recorded.

Given the regulatory distinction regarding the gambling sector in Spain, infractions and the related sanctioning regime are approved by the Spanish Gambling Act and by each autonomous region with respect to its territory and competence.

In both cases, administrative infractions are divided into three groups: very serious, serious and minor. From the different regulations, the key offences can be summarised as below.

Very serious infractions include:

• operating without the necessary licence;
• the organisation, commercialisation, exploitation or promotion of illegal games;
• transferring a licence without the prior consent of the relevant gaming authority;
• the manipulation of technical systems or the use of systems or terminals not authorised by the relevant gaming authority;
• the unjustified and repeated non-payment of prizes to gambling participants; and
• the supply of technical support to unlicensed operators.

Serious infractions include:

• the granting of loans to participants;
• permitting access to gambling to individuals who are prohibited from taking part in it (for example, minors and the self-excluded);
• carrying out unauthorised advertising;
• non-processing of participants’ claims;
• lack of collaboration with the gaming authority or inspection controls;
• non-compliance with the requirements and obligations regarding responsible gaming and the protection of players established in the regulations in force; and
• promoting or facilitating the participation from Spain in gambling activities through websites other than those legally authorised by gambling operators with a licence in Spain.

Minor infractions include:

• non-compliance with the obligations contained in the applicable regulations, provided that they are not explicitly typified as serious or very serious infractions;
• not properly informing the public about the prohibition on participation or access for minors and persons included in the General Game Access Interdiction Register;
• a lack of mandatory information being provided from the operator to players; and
• the participation from Spain, through the use of Spanish territorial IP address-masking techniques, in gambling activities offered through websites other than those legally authorised by gambling operators with a licence in Spain.

Unlawful gambling is classified as a very serious infraction at both a federal and regional level.

Unlawful gambling is sanctioned under the Gambling Act with a fine of between EUR1 million and EUR50 million. In addition to the fine, the regulator is entitled to:

• revoke the licence of the entity carrying out the unlawful gambling;
• disqualify it from carrying out gambling activities for a maximum of four years; or
• close the media through which information society services were delivered and that supported the unlawful gambling activities.

Each regional gaming regulation – both online and land-based – approves its own sanctioning regime; however, in most of them, unlawful gaming is sanctioned with a fine of up to EUR600,000. In addition to the fine, regulators are entitled to revoke the licence or to impose a temporary removal of the licence for a maximum of five years.

The regulatory authority for online gambling at the federal level is the DGOJ. Since November 2023, this authority has been put under the umbrella of the new Ministry of Social Rights, Consumer Affairs and Agenda 2030 (prior to this, it was under the umbrella of the Ministry of Consumer Affairs for almost four years and under the Ministry of Finance before that). At the federal level, it is competent to:

• issue federal licences;
• draft regulation;
• supervise games; and
• supervise the enforcement and sanctioning of gambling activities.

The regulatory authorities for regional gambling – both online and land-based – depend on each autonomous region. These authorities are usually under the umbrella of the relevant regional departments of finance or the interior.

Before discussing the approach to gambling regulation in Spain, a differentiation should be made between:

• regulation at a federal level, which only refers to online gambling; and
• regulation at a regional level, which includes both online and land-based gambling.

Online Gambling

Online gambling can be offered at a federal or regional level. Customarily, entities apply for federal licences, since this way they can offer online gambling in the whole territory without having to apply for licences at a regional level.

The aim of the Gambling Act is to regulate all those types of games that take place at a federal level in order to protect public order, combat fraud, prevent addictive behaviour, protect minors and safeguard players’ rights, without affecting what is established in the regional regulations.

To offer online gambling in Spain at a federal level, entities must obtain a general licence for each category of game (betting, contest or other games) and a single licence for each type of game included in its general licence category.

Land-Based Gambling

The regulatory approach to land-based gambling is based on the licensing or authorisation regime approved by each autonomous region. The requirements and conditions vary depending on the region and type of licence that an entity is interested in applying for.

Federal Level

At a federal level, the available licences are classified as follows:

• general licence for betting, which covers the following single licences:
1. pools on sports betting;
2. pools on horse betting;
3. fixed-odds sports betting;
4. fixed-odds horse betting;
5. other fixed-odds betting; and
6. exchange betting;
• general licence for contests, which also covers a single licence for contests; and
• general licence for other games, which covers the following single licences:
1. poker;
2. blackjack;
3. bingo;
4. slots;
5. roulette;
6. baccarat; and
7. complementary games.

For example, an entity that wishes to commercialise bingo, baccarat and poker will need one general licence (other games) and three single licences (bingo, baccarat and poker). In other words, general licences per se are not valid to offer games; to do so, the entity will also need to obtain a single licence for each type of game within its category. General licences can only be obtained through a public tender process announced by the DGOJ. Entities can apply for single licences together with the general licence or at any other time, provided that they have already been granted and still hold the relevant general licence.

Regional Level

Each region has competence to establish its own licences and its own licensing procedure and regime.

There have been three public calls for general licences for online gambling at the federal level since the approval in 2011 of the Spanish Gambling Act: in 2011, 2014 and 2017. None of the three public tenders limited the number of operators that could be granted a licence, nor the number of licences to be granted. In other words, all those operators that met the requirements established within the tender obtained the licence.

The Spanish regulation permits any interested party to request a new call for gambling licences at least 18 months after the previous call.

The processes for regional land-based licences are approved by each autonomous region and, depending on the type of licence and region, there can be limits on the number of licences available (for example, licences for betting shops in the Canary Islands) or the licences can be limited to one and subject to a public tender process (as is the case, for example, for licences for land-based casinos).

Online Gambling at Federal Level

General licences are valid for ten years, extendable by another ten. Single licences have a minimum duration of one year and a maximum duration of five, depending on the type of gambling product, and these are also extendable by successive periods of the same duration. The expiry of the general licence that the single licence is linked to implies the expiry of the single licence as well.

Regional Level

The duration of licences depends on each region and type of licence. Customarily, licences are valid for ten years, extendable by another ten.

Although there are differences between the application requirements for land-based operators (with slight differences among the regions) and online operators subject to the Gambling Act, the requirements are always divided into three sections to prove legal, economic and technical solvency.

The main application requirements are as follows.

• It must be a corporate entity with minimum share capital and an exclusive corporate purpose.
• There must be corporate documentation in order to accredit compliance with all the requirements. Among these documents, both the regional and federal regulator request the submission of an official public deed identifying the ultimate beneficial owner.
• If the entity is not based in Spain, it must have a permanent representative in Spain for notification purposes.
• It must be up to date with the Tax Agency and social security authorities.
• To prove economic solvency, notwithstanding the submission of other documentation, the applicant must deposit an economic guarantee and provide annual accounts or other declarations in this regard.
• Other documentation must also be submitted, such as:
1. an AML policy;
2. the responsible gambling policy;
3. a business plan;
4. agreements with providers; and
5. a fraud prevention manual.
• Certain declarations must be signed by the directors and shareholders of the applicant entity (ie, that they have not been convicted of a criminal offence).

The Spanish Gambling Act also requires the directors and shareholders of the applicant entity to disclose information about their relatives (spouse, cohabitant, ascendants and descendants older than 18) in order to inscribe them in the registry of individuals linked to the operator, since these individuals cannot gamble on the relevant operator’s website.

The timing of the application process depends on the applicable regulation, type of licence and conditions approved by the corresponding public tender, if applicable. For instance, the last window to apply for general licences for online gambling at a federal level was opened for one year, with interested parties being entitled to apply for their licences between December 2017 and December 2018. The DGOJ had a term of six months from the submission of the relevant applications to issue or refuse the licences.

Initially, the licences are granted with a provisional nature. To obtain definitive licences, operators must submit the definitive certification report of the technical systems to the DGOJ within a maximum term of four months from the provisional granting. Once the certification documentation is submitted, the DGOJ proceeds with the review and the granting of the definitive licences within a maximum term of two months. Operators can start operating with the provisional licence.

The duration of regional licences depends on each regional regulation and, if applicable, on the conditions of the public tender process. Customarily, it takes between three and six months from the submission of the application for the regulator to review and proceed with the granting of the relevant licence.

For online gambling licence applications at a federal level, entities must pay the following administrative fees:

• EUR10,615.20 for each general and single licence that the entity is applying for;
• EUR2,653.81 for each general and single licence for the inscription in the General Registry of Gaming Licences; and
• a one-off fee of EUR40,337.76 for the homologation of the licences by the DGOJ.

For regional licence applications, the cost depends on the region and the type of licence applied for.

For online gambling licences at a federal level, there is an annual fee of 0.075% of turnover, which operators need to pay by January 31st each year.

For regional licences, the ongoing annual fee depends on the region and type of licence.

Under the Spanish regulatory framework, there is no personal licensing regime for individuals involved in gambling activities. All licences and authorisations are granted exclusively to corporate operators, not to natural persons. Consequently, there are no personal authorisations, application procedures, annual fees or renewals applicable to individuals.

Each region has its own regulation for each type of premises licensing – casinos, gaming halls, bingos and betting shops. Therefore, the requirements for licensing depend on the premises and the autonomous region in question.

While the approach in some regions – regarding requirements such as the number of slots/betting terminals, establishments or installations, or the minimum size (in square metres) – is more restrictive, in others it is more flexible. Also, in some cases (casino premises for example), licensing is subject to a public tender process.

Notwithstanding the above-mentioned regional variation, in general terms the requested documentation aims to prove the legal, technical and economic solvency of the applicant. The main requirements and differences that can be identified are as follows.

• Corporate form – some regions request a specific form for the corporate entity. The region of Madrid, for instance, requests the corporate form of an SA (equivalent to a standard PLC) for casino licence applications, while in Catalonia there is no specification regarding the corporate form for casinos or gaming halls.
• Minimum share capital – most of the regions require a minimum share capital for betting shops and casinos; for example, in Aragon or the Basque Country, the minimum share capital for a betting shop is EUR1 million. In Madrid, the minimum share capital for casinos is EUR12 million.
• Economic guarantees – these also vary by region and type of premises licence; for example, the bank guarantee for a casino in Catalonia is EUR601,012.10 and EUR60,000 for a gaming hall, while in the Balearic Islands, the guarantee is EUR30,000 for a gaming hall and EUR1 million for betting shops.
• Certification reports – applicants must provide certification reports demonstrating compliance with relevant technical requirements.
• Certificates and documents proving legal solvency – these include articles of association and deeds of incorporation of the company.
• Certificates and documents proving economic solvency – these include annual accounts and certificates that prove the entity is up to date with the Tax Agency and the social security authorities.

Spanish gambling regulation does not distinguish between B2C and B2B licences, nor between the law applicable to the operations of one operator and of another.

The definition of “gaming operator” states that an operator needs to obtain a licence in Spain in the following cases:

• if it conducts gambling activity, either wholly or partly, and if its income is linked to gross or net revenue, commissions and any other amounts related to gaming services; or
• if it concurrently undertakes any commercialising gambling activity, such as:
1. determining the prizes for tournaments;
2. managing players’ rules, transactions and payment settlements; or
3. managing the gaming platform or the registration of users.

Entities that meet the above requirements and that also manage gaming platforms in which they are members, or that other gaming operators join, pooling together stakes coming from their respective users, will be considered as gaming operators and gaming co-organisers.

Spanish gambling regulation does not make any distinction between B2B and B2C operators.

The regulation provides a definition of “gaming operator”. If a B2B operator meets the requirements established by the regulation, it is subject to licensing and, technically speaking, will be considered a gaming operator.

Consequently, the inclusion of a B2B operator within the definition of a gaming operator, and its requirement to be licensed, depends on the services that said operator intends to provide within Spain, along with the conditions related to that service.

In practical terms, experience has shown that the Spanish regulator understands that a B2B company falls under the definition of “gaming operator” only in exceptional circumstances, such as when:

• offering network jackpots;
• offering shared liquidity; or
• providing all gaming services to a white-label company that only provides the “look and feel”.

However, as previously noted, the Draft General Law on Customer Services will introduce amendments to Article 22.1 of the Gambling Act to include a new paragraph (d), establishing the Gaming Providers Registry, which represents a significant change, as it appears that the legislature intends to introduce stricter controls over B2B gambling providers.

Affiliates do not need to hold a licence in Spain as long as they do not register clients or maintain an agreement or gaming account with them.

White-label arrangements in a B2B scenario are permitted provided the provider operating behind the website is duly licensed, since in this case the B2B operator is categorised as a “gaming operator”. The new regulation on advertising establishes a new requirement by which an operator is prohibited from using brands or trade names that are not owned by said operator or by the business group to which such operator belongs, to identify and differentiate itself from other operators.

In addition, depending on the activity developed by the white-label operator (which provides the look and feel), an entity may also be categorised as a “gaming operator”. Consequently, it may also be subject to licensing.

The regulation does not contain specific technical measures to protect consumers from unlicensed operators. However, the DGOJ is entitled to request that internet service providers and financial entities adopt blocking measures within sanctioning procedures initiated against illegal operators. In this sense, blocking access from Spanish IP addresses and payment blocking are the most common measures. Indeed, the DGOJ has committed to continuing to intensify the existing policy of domain name system (DNS) blocking and monitoring payment traffic to identify the main black market operators targeting the Spanish market.

The gambling sector is fully committed to the detection of participation in gambling activities by minors and vulnerable groups. The aim of the responsible gambling requirements is to prevent and correct the negative effects of gambling through the application of different measures.

Most of the responsible gambling requirements are compulsory for online operators. The requirements for land-based operators vary by region and premises, and some land-based operators apply additional responsible gambling measures in their businesses, at their own initiative.

Key requirements include:

• the prohibition of loans to players;
• the need to provide clear and accurate information to participants;
• accessible customer service for player complaints; and
• the facilitation of a customer support hotline by online operators at the federal level.

Operators are also obliged to inform players about the General Register of Gambling Access Bans (RGIAJ) and to offer self-exclusion options. Responsible gambling tests are also mandatory to detect potential gambling issues.

In this sense, the regulation of gambling activities requires the following.

• Identification of participants – operators must establish systems and mechanisms that allow the identification of the participants in the games. This is a measure applicable to online and land-based operators.
• Deposit amount limits by default – this is a preventative measure and a mandatory requirement for online operators licensed at the federal level. It also applies to land-based businesses such as casinos. However, “default limits” can be reduced by the participant at any time and can be directly applicable; they can also be increased or removed (when fulfilling certain conditions). The limits by default in online gambling are:
1. EUR600 daily;
2. EUR1,500 weekly; and
3. EUR3,000 monthly.

• Particular requirements for slot games – these include a minimum duration approved for the slot spin on land-based terminals (eg, five seconds in Madrid but three in the Basque Country and online).
• The regulation applicable to online gambling at a federal level establishes specific responsible gambling requirements for the games grouped under the category of “other games session”. Players are required to configure their session before it begins, setting limits on both the duration of play and the amount of money they intend to spend. Additionally, for in-play betting products, a special rule applies concerning the amounts that may be bet.
• The regulation applicable to online gambling at the federal level also sets forth the obligation for operators to establish mechanisms and protocols that make it possible to detect risky behaviours in registered players. This obligation is further developed through the Draft Resolution published by the DGOJ in August 2025, which establishes a standardised mechanism for detecting risky gambling behaviour among users. As discussed in1.1 Current Outlook and Recent Changes, this system will introduce common criteria and thresholds to ensure consistency in the identification and early intervention of at-risk players across all licensed operators.

As detailed throughout7. Responsible Gambling (RG), Also Known as Safer Gambling (SG), the Spanish authorities have created different tools for operators and citizens in order to promote responsible gambling.

RGIAJ

Through an inscription in the RGIAJ, an individual is fully prohibited from accessing gambling activity (applicable to online and land-based gambling). The register is formed of the data of citizens who voluntarily do not wish to exercise their rights to gamble and of those who are declared incapacitated by a legal ruling.

Player Verification Service

The DGOJ offers online operators a tool to proceed with the ID verification of their customers resident in Spain. Operators can also check whether the customer is registered with the RGIAJ with this tool, and whether the data provided by the customer corresponds to a minor or to individuals included in the Civil Registry as deceased.

Phishing Alert

The DGOJ has launched a service addressed to all citizens in order for the operator to detect and communicate an attempt of activation of a user registration when the identity data provided matches the data of an individual who is registered with this service.

Mechanism for Detecting Risky User Behaviour

As previously mentioned in1.1 Current Outlook and Recent Changes, the DGOJ has developed a Draft Resolution introducing a unified mechanism for detecting risky gambling behaviour among users. This initiative, which derives from the obligations set out in Law 13/2011 and Royal Decree 176/2023 on the creation of safer gambling environments, is currently subject to public consultation prior to its final approval.

No specific AML guidance relevant to the gambling sector is available in Spain, nor has anything been published in this regard by the DGOJ or SEPBLAC.

Given that the central state has competence over AML regulation, the main applicable AML regulation is composed of:

• Federal Law 10/2010 of 28 April 2010 on the prevention of money laundering and terrorist financing; and
• Federal Royal Decree 304/2014 of 5 May 2014, developing the regulation of the Spanish AML Act.

The Spanish AML regulation establishes the instructions, proceedings and duties that online and land-based gambling operators need to apply for the prevention of money laundering.

The main requirements and obligations are as follows.

• A suitable manual must be approved for the prevention of money laundering and ensuring its availability to SEPBLAC.
• Due diligence measures must be applied as per the Spanish AML Act when a customer engages in transactions amounting to EUR2,000 or more – in a single operation or multiple linked operations – either upon the collection of winnings, the wagering of a stake or both (for online gambling operators), or at the time of receiving gains or purchase or sale of gaming chips (for land-based operators). The operator should implement the corresponding due diligence measures thorough monitoring and investigation into the nature and intention of the business transaction, and not merely through customer ID verification.
• For land-based casinos, identification and documentary verification must be carried out in respect of individuals seeking to enter the establishment. Records of the collected documentation must also be maintained. These establishments must also identify individuals intending to conduct specific transactions including:
1. exchanging of chips for cheques;
2. funding of transfers at customer request; and
3. issuing of certificates regarding customer gains.
• Records of the documentation gathered must be maintained in compliance with the Spanish AML Act for a period of ten years, after which the records must be deleted. Five years after termination of business relationships with the customer, the documentation should only be accessible to the operator’s internal control bodies, including its technical prevention units and the legal defence personnel.
• A representative must be appointed on behalf of the operator before SEPBLAC.
• An adequate internal compliance unit responsible for implementing AML policies and procedures must be established.
• Suspicious transactions must be reported, and SEPBLAC must be co-operated with.
• A yearly training plan for employees must be approved by the internal control body.
• An annual external expert review of the operator’s manual for the prevention of money laundering must be conducted.

On the other hand, gambling operators in Spain are subject to dual regulatory oversight, combining both the gambling regulatory framework and the AML framework. These overlapping regimes impose obligations related to user identification, fraud prevention, and the monitoring of financial flows.

Historically, both the DGOJ and SEPBLAC accepted the existing identification systems implemented by operators as compliant. However, during 2025, SEPBLAC clarified that these methods are no longer considered sufficient, stressing that video identification has been mandatory since 2016 pursuant to the Authorisation of Video Identification Procedures.

This new interpretation has raised significant concern among operators, who have argued that conducting a live videoconference with an employee for each user entails excessive operational and financial costs. They also point out that modern technological, biometric, and digital onboarding tools are significantly more reliable, with a minimal – if not non-existent – margin of error. Consequently, discussions have begun with SEPBLAC to explore more efficient and technologically advanced identification procedures.

For the time being, SEPBLAC has maintained its position requiring live video identification and asking the industry to implement such processes. Nevertheless, it remains to be seen whether more flexible alternatives will be approved in the near future.

Contrary to what happens in the UK, for instance, in Spain there is no specific regulatory or supervisory agency for advertising.

Despite this, in the case of online gambling at the federal level, the DGOJ supervises compliance with the applicable advertising rules by the gambling operators and sanctions them if they breach those regulations. For audiovisual communication service providers rendering services to gambling operators, the authority to launch proceedings and to sanction lies not only with the DGOJ but also with the CNMC.

Article 2 of General Advertising Law 34/1988 defines advertising as “any form of communication made by a natural or legal person, public or private, in the exercise of a commercial, industrial, craft or professional activity, in order to directly or indirectly promote the hiring of movable or immovable property, services, rights and obligations”.

Royal Decree 958/2020 of 3 November 2020 on commercial communications for gambling activities defines commercial communications as “any form of advertising carried out by a natural or legal person, public or private, disseminated through any media or format, meant to promote, either directly or indirectly, the gambling activities defined within the scope of application of Law 13/2011 of 27 May 2011, or the entities that carry out such communications. Broadcasting of game draws or the purely informative dissemination of their results shall not be considered commercial communications”.

The key legal provisions can be divided into the following groups.

Operator Licensing

Gambling operators must be duly licensed by the regulator to advertise their products. According to Article 7.1 of the Gambling Act, to carry out gaming activities on audiovisual programmes, news media or websites, gaming operators must have an authorisation (ie, the corresponding gambling licence). The same is true at a regional level.

Advertising Providers’ Requirement to Check Licensing

Any advertising third-party provider must confirm that its client (gambling operator) is duly licensed according to Article 7.3 of the Gambling Act. This involves verifying that the advertiser, whether a media entity or service provider, confirms their client’s legitimate licensing from the DGOJ. Infringements in the Gambling Law fall into two categories:

• unauthorised promotions, sponsorships, advertisements or intermediary actions concerning games under this law, regardless of methods used, and breaches in compliance with permit conditions and existing rules; and
• the failure to fulfil requirements for information or cutting off the provision of services as required by the DGOJ and directed towards payment service providers, audiovisual communication service providers, information society services or electronic communication providers and social media.

Both infractions are qualified as serious infractions and are therefore subject to fines of between EUR100,000 and EUR1 million and to the suspension of activity in Spain for a maximum period of six months.

Each autonomous region individually approves sanctions for regional land-based and online gambling.

Key Legislation

The current legislation applicable to the advertising of gambling operators – and their products – is as follows:

• the General Advertising Act 34/1988 dated 11 November 1988;
• Royal Decree 958/2020 dated 3 November 2020 on commercial communications for gambling activities;
• the Unfair Competition Act 3/1991 dated 10 January 1991;
• Legislative Royal Decree 1/2007 dated 16 November 2007, approving the recast text of the General Act for the Defence of the Consumers and Users and other complementary laws;
• the Information Society Services and Electronic Commerce Act 34/2002 dated 11 July 2002;
• the General Audiovisual Communications Act 13/2022 dated 7 July 2022;
• the Gambling Act 13/2011 dated 27 May 2011;
• regional gambling regulations for land-based and online gambling at a regional level; and
• the Code of Conduct Regarding Commercial Communications of Gambling Activities issued by Autocontrol (the Association for Advertising Self-regulation), in collaboration with the DGOJ, although this is only binding for companies that adhere to it.

The Spanish advertising framework is currently under review following the Supreme Court’s Ruling 527/2024 and pending legislative reforms, which are expected to further refine operators’ obligations in terms of transparency, consumer protection and responsible advertising.

In this regard, the DGOJ is also finalising a new Resolution on responsible gambling warnings, which will establish the mandatory inclusion of standardised messages about gambling risks in all commercial communications. As discussed in1.1 Current Outlook and Recent Changes, this measure replaces the previous “play responsibly” notice with evidence-based warnings developed under Articles 10 and 11 of Royal Decree 958/2020, further reinforcing transparency and consumer protection in gambling advertising.

Restrictions

On 25 May 2024, the Supreme Court’s Ruling 527/2024 on the appeal made against Royal Decree 958/2020 on commercial communications of gambling activities was published in the Spanish Official Gazette.

This ruling annulled several key restrictions that had previously limited operators’ marketing activities. Specifically, the Administrative Chamber of the Supreme Court concluded that several limitations and prohibitions established in the regulation lacked a sufficient legal basis and, in some cases, infringed the principle of proportionality in relation to the freedom of enterprise.

In particular, the following restrictions have been lifted:

• prohibition on offering welcome bonuses and restrictions on advertising and offering promotions;
• prohibition on appearance of well-known people/celebrities in advertising;
• prohibition on the display of commercial communications through information society services;
• gambling advertising restrictions on accounts/channels on video-sharing platforms (although such restrictions on video-sharing platforms were voided by the ruling, the General Audiovisual Communication Act already refers to this restriction, so this requirement will remain in place); and
• restriction on the targeting rules for addressing gambling advertising on online social networks, and gambling advertising restrictions on accounts/channels on such networks.

In response, the Spanish government is seeking to reinstate most of these restrictions through the forthcoming General Law on Customer Services, which will amend the Gambling Act and other regulatory provisions. The draft law is currently in the final stage of its passage through Parliament and is expected to be published in the coming months.

The most important restriction is that gambling products can only be advertised by licensed operators.

The present restrictions on gambling advertising aim to shield consumers. The main principles include legality, honesty, identification, veracity, societal responsibility, responsible gaming and underage protection, especially enforcing restrictions during watershed hours.

Royal Decree 958/2020 on commercial communications of gambling activities was introduced and implemented on 4 November 2020, following publication in the Official Spanish Gazette.

After the Supreme Court’s ruling, the main restrictions regarding advertising are as follows:

• sponsorship bans on shirts or sports equipment;
• restricted commercial communications on audiovisual media services between 1 am and 5 am;
• specific requirements for advertising on social media;
• restrictions on accounts/channels on video-sharing platforms (as gambling commercial communications can only be placed on those accounts/channels whose main activity consists of offering information on gaming activities); and
• a requirement stating that free-to-play demo games must be linked to the operator’s platform and are only available to registered and documentarily verified users.

Please note that social gaming products can generally be advertised without the restrictions applicable to gambling products.

In terms of advertising for online gambling regulated at the federal level, Articles 40 d) and e) of the Gambling Act state the relevant applicable infractions, which are subject to the same sanctions:

• a fine of between EUR100,000 and EUR1 million; and
• the suspension of activity in Spain for a maximum period of six months.

Acquisitions and changes of control are not subject to the prior approval of the regulator. However, it should always be taken into account that if, as a result of said acquisition, any of the conditions of the operator company that were disclosed to the regulator at the time of applying for the relevant licences were affected or changed (for instance, the solvency of the group, the intercompany agreements for the provision of services or the directors of the operator company), the operator company must then not only notify the regulator of the change of control (within one month from its completion) but must also file the documents evidencing any of those material changes that have taken place as a result of the acquisition.

Even though a change of control does not require the prior approval of the regulator, it is always advisable to contact the regulator before completing the change of control to ascertain any possible concerns it might have regarding the transaction.

The relevant threshold is set around the concept of the “significant” shareholder, which is defined by the corresponding domestic law of the operator company. For instance, in Spain, a “significant shareholding” of a listed company would be 3% or more of the shares, and for a non-listed company it is a percentage with which the relevant shareholder could effectively, even directly or indirectly, control the company.

Any “significant” change of control should be notified to the regulator within one month of its completion.

No distinction is made for passive investors.

Regulatory bodies are legally allowed not only to impose economic sanctions but also to revoke or suspend licences. Regulators could even suspend gambling licences or seize any assets or documents related to, and needed for, the licensed activity as a precautionary measure.

Economic sanctions may be enforced through the exercise of the relevant guarantees submitted by the operators before the regulator to cover their liabilities and potential consequences that arise as a result of a breach of their obligations as operators. If these guarantees are not enough to cover a certain liability, the sanctions imposed by the regulator could be enforced through common civil remedies (the seizure of assets, goods, shares, deposits, etc).

Additional sanctions, such as activity suspension and limitations on licence applications, may be directly imposed by the regulator or the Ministry of Tax for severe infractions, without requiring further measures beyond the sanction’s announcement.

Since 2022, the DGOJ has published details of “serious” and “very serious” sanctions imposed on online operators on its website.

As mentioned in11.2 Sanctions, financial penalties are normally first enforced by the execution of the guarantees deposited by the operator before the regulator, and by the seizure of assets of the sanctioned operator company if the guarantees are not sufficient to cover the relevant liability.

The tax rate for online gambling at the federal level, subject to the Gambling Act, is 20% on GGR or the total amount of money wagered minus the amount won for all gambling products. This tax rate is 10% on GGR if the licensed operator at the federal level is domiciled in Ceuta or Melilla.

The tax rate for online gambling at a regional level, subject to each regional regulation, is 10% on GGR in most of the regions.

The tax rate applicable to the land-based sector is approved by each regional regulation and therefore varies depending on the region. As an example, in the region of Madrid, the applicable taxes are as follows:

• 20% on GGR general tax rate;
• 15% on GGR for bingo, and 30% on GGR for electronic bingo;
• 10% on GGR for online games developed in the Madrid region; and
• 13% on GGR for betting games and 10% on GGR for sports betting, horse racing and other betting games.

The tax rate applicable to land-based casinos depends on the tax base:

• 22% if the tax base is less than EUR2 million;
• 30% if the tax base is between EUR2 million and EUR8 million;
• 35% if the tax base is between EUR8 million and EUR15 million; and
• 40% if the tax base is more than EUR15 million.

In Andalusia, for instance, the applicable tax rates are as follows:

• 15% if the tax base is less than EUR2 million;
• 35% if the tax base is between EUR2 million and EUR3.5 million;
• 48% if the tax base is between EUR3.5 million and EUR5 million; and
• 58% if the tax base is more than EUR5 million.

In addition, there are fixed rates that apply to operating betting terminals or automatic appliances suitable for the development of games. The amount depends on the applicable regulation, but the fee generally ranges from EUR3,000 to EUR4,000 per year for terminal type B/AWP and from EUR4,000 to EUR5,500 per year for terminal type C/casino machines.