Royal Decree-Law 28/2020, of 22 September, on remote work, amends the wording of the first transitional provision of Law 13/2011, of 27 May, on the regulation of gambling, establishing that, from its entry into force, the competences relating to the management and collection of fees derived from the administrative management of gambling referred to in Article 49 shall be exercised by the State Agency for Tax Administration (AEAT).
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Taxable events accruing from 31 December 2020 (inclusive) shall be self-assessed using Form 602 via the AEAT electronic office:
https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/GC43.shtml
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For accruals prior to 31 December 2020, self-assessment shall be carried out using Form 790 via the electronic office of the Directorate-General for the Regulation of Gambling (DGOJ).
Pursuant to the Order of 4 June 1998 regulating certain aspects of the collection management of fees constituting rights of the Public Treasury, you may prepare the form for the payment of the gambling fee on the electronic office of this Directorate-General via the "procedures and services" link.
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Once the fee payment form has been completed and confirmed, you may proceed to make the payment electronically (Order HAC/1277/2020, of 28 December) through the payment gateway of the Ministry of Finance, either by direct debit from an account at one of the entities participating in fee payments via account debit, or by credit card payment through entities participating in fee payments by card.
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You may also make the payment in person at any collaborating entity of the AEAT by printing Form 790 from the same electronic office.
EACH FORM 790 CONSISTS OF 3 COPIES AND IS UNIQUE, IDENTIFIED BY A SPECIFIC RECEIPT NUMBER. THEREFORE, IF YOU WISH TO MAKE ANOTHER PAYMENT, YOU MUST PREPARE IT ANEW ON THE ELECTRONIC OFFICE (UNDER NO CIRCUMSTANCES SHOULD PHOTOCOPIES BE MADE).
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For the purposes of validating the payment of the fee for the administrative management of gambling (Form 790, Code 099), if the payment has been made through a collaborating entity of the AEAT, the submission of the original "Administration Copy" is required at the Registry of this Directorate-General (Calle Atocha No. 3, Ground Floor, 28012 MADRID).
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Payments made through the websites of the collaborating entities of the AEAT are also considered in-person payments; therefore, in these cases, the original "Administration Copy" must likewise be submitted to the Registry of this Directorate-General (Calle Atocha No. 3, Ground Floor, 28012 MADRID).
