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State revenue from lotteries and taxes
The Spanish model brings money to the budget through several channels at once: the profit of the state lottery SELAE, socially directed income ONCE, special gambling taxes and fees (ground and online operators), corporate profitable tax, employment contributions, as well as deductions from large winnings. Below is an understandable "flow map" and practical nuances for players and business.
1) Two pillars of lotteries: SELAE and ONCE
SELAE (Loterías y Apuestas del Estado). State operator: El Gordo de Navidad, El Niño, La Primitiva, Bonoloto, EuroMillions, La Quiniela, etc. SELAE's operating profit after expenses and prize payments is transferred to the state budget (through the Ministry of Finance).
ONCE. Lottery operator and charity (Cupón Diario, Cuponazo, Sueldazo, Eurojackpot). Net revenues support social programs for people with disabilities (through Fundación ONCE) and fund inclusion infrastructure.
2) Taxation of winnings from players
Non-taxable minimum. Winnings in the SELAE/ONCE and EuroMillions/Eurojackpot lotteries are not subject to the established threshold (historically tens of thousands of euros).
Above the threshold - retention. From the amount above the threshold, a 20% deduction is applied (automatically deducted when the prize is paid).
Other winnings (casinos, bets) are subject to general income tax rules: declared as part of an annual declaration (taking into account deductions and restrictions).
Residency is important. Tax treatment depends on your resident/non-resident status and double tax treaties.
Practice: If you divided the Christmas décimo into shares (participaciones), document the shares - the deduction and payments are distributed proportionally.
3) Taxes and fees on the side of operators
3. 1 Online market (national licenses)
Game tax (GGR base). For licensed. es-operators have a tax on gross gambling income (GGR). Separate special regimes and reduced rates are possible for individual jurisdictions (e.g. Ceuta/Melilla), but the general principle is taxation of margin, not turnover.
Corporate tax (Impuesto sobre Sociedades). Typically 25% of a company's taxable profits in Spain.
Social contributions and personal income tax of employees. Dealers of live studios, support services, marketing, IT, compliance - all this is a wage fund and contributions to the social insurance system.
VAT. Most gambling bets are exempt from VAT (essentially a game tax replaces the VAT load). Related services (marketing, outsourcing, etc.) - according to general VAT rules.
3. 2 Land sector (autonomous communities competencies)
Regional gambling fees. They are placed by autonomies (communities) and differ in verticals: casino tables, bingo, slot machines (types A/B/C), betting points. The base can be fixed (per equipment/table) or percentage (sales/margin).
Municipal payments. Space licenses, advertising fees, local permits.
Corporate tax and employment. Similar to the online sector: income tax, social contributions, personal income tax of employees.
4) What it looks like "for 100 € games" (simplified example)
1. SELAE 100 € lottery ticket.
Part goes to the prize pool, part - to operating expenses.
The remaining profit is transferred to the budget.
If the winnings are large and exceed the threshold, they will deduct 20% from the excess when paying.
2. Online bet/spin for 100 €.
The player either wins or loses; the operator forms GGR (rates minus payments).
With GGR, the operator pays game tax, then corporate tax on profits; in parallel - salaries and social contributions.
For the player, tax consequences are possible (within the framework of the annual declaration) if there is a net gain for the year.
3. Land casino/lounge.
The site has regional fees (for tables/machines and/or for GGR/turnover), then corporate tax, contributions.
The player has general rules for taxing winnings (including documentary evidence in the case of large amounts).
5) Why lotteries are a "gold mine" for the budget
Demand stability. The Christmas circulation calendar (El Gordo, El Niño) and weekly games create a smooth and predictable cash flow.
A high share of returns in prizes + large circulations = mass participation, and SELAE's net profit brings the budget billions of euros in "normal" years.
ONCE mission. Revenues turn into social programs, reducing pressure on other items of government spending.
6) Indirect income and multiplier
Night economy and tourism. Casinos and bingozals stimulate F&B, transport, taxis, micromobility - these are VAT/excise taxes/income from related industries.
Employment. Thousands of jobs → contributions and personal income tax → sustainable revenues to budgets of all levels.
Innovation. The development of payments, anti-fraud, live streaming is the tax base in related IT/fintech companies.
7) Responsible play and fiscal risks
RG tools (self-exclusion, limits, verification) reduce social costs and the burden on health care/social support.
Compliance (KYC/AML). For violation - fines and suspensions, which protects the fiscal interests of the state.
Advertising and bonuses. The rules limit "aggressive" incentives; it balances revenue and public goals.
8) What's important for a player to know (practice)
Keep documents. Electronic receipts/tickets, confirmation of shares for décimo, certificates of payments - will come in handy when declaring.
Watch the lottery threshold. Before him - there is no personal income tax; over - 20% retention.
Residence and declaration. If you are a Spanish tax resident, consider the rules for declaring a game result for the year.
Play with licensed operators. This guarantees correct deductions, certificates and transparent payments.
9) What matters to business
Planning by GGR tax and regional rates. Model P&L taking into account local autonomy rules (for offline) and general. rates (for online).
Corporate tax and transfer pricing. Transparent team structure, documentation and readiness for inspections.
ESG and RG. Investments in "safe environments" reduce regulatory risks and strengthen relations with the regulator.
10) FAQ
Do lotteries always withhold tax?
No, it isn't. To the non-taxable minimum - zero. From exceeding the threshold - 20% withholding on payment.
Is there VAT on rates and slots?
As a rule, the games themselves are released; instead, there is a game tax (GGR). But related services can be subject to VAT under general rules.
Who sets taxes for land-based casinos?
The main rates/fees are autonomous communities (regions). Corporate tax - national level.
Do online operators pay where the server is?
Tax liabilities are tied to the license. es, place of business and Spanish tax residency of the relevant legal entities.
State revenues in Spain are built on two pillars: direct SELAE profits (to the budget) and private sector taxes/fees (online and offline), supplemented by deductions from large lottery winnings and indirect earnings from employment and tourism. Such a multichannel model makes the sector a stable source of funds for the budget - subject to strict compliance and the priority of a responsible game.