Gambling Duty

Under Order of 4 June 1998, which regulates certain aspects of managing taxes to which the Treasury is entitled, the gambling duty payment form may be created at the electronic office of this Directorate General at the  following procedures and services.

  • After the tax payment form has been created and confirmed, it can be paid online (Subsecretariat Resolution of 20 June 2014) via the payment gateway of the Ministry of Finance and Public Authorities; by direct debit through one of the participating banks where taxes can be paid by direct debit; or using a  credit card from one of the credit entities list where credit cards can be used to pay taxes.
  • You can also pay in person at  any of the banks that collaborate with the AEAT using Form 790, which you can download and print from this site. EACH FORM 790 IS IN TRIPLICATE AND HAS A UNIQUE IDENTIFICATION NUMBER. THEREFORE, IF YOU WANT TO MAKE ANOTHER PAYMENT, YOU MUST CREATE A NEW FORM AT THE ELECTRONIC OFFICE (DO NOT PHOTOCOPY AN OLD FORM).
  • A los efectos de poder validar el pago de la tasa por la gestión administrativa del juego (Modelo 790 Código 099), en el caso de haber efectuado el pago a través de Entidad colaboradora de la AEAT, se requiere la presentación del original del “Ejemplar para la Administración”, en el Registro de esta Dirección General (Calle Atocha nº 3 Planta Baja 28012 MADRID).
  • Se considera pago presencial el efectuado a través de las páginas Web de las entidades colaboradoras de la AEAT, por lo que en estos casos, deberá presentarse igualmente el original del “Ejemplar para la Administración”, en el Registro de esta Dirección General (Calle Atocha nº 3 Planta Baja 28012 MADRID).

FAQ on the clearance rate of play