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).
  • To validate the payment of the gambling administration management fee (Model 790 Code 099), if the payment is made through the AEAT partner Entity, the original of the "Copy for the Administration" needs to be submitted to the Registry of this Directorate-General (Calle Atocha nº 3 Planta Baja 28012 MADRID).
  • In-person payment is considered as having been made through the websites of AEAT partner entities. Therefore, in these cases, the original of the "Copy for the Administration" must also be submitted to the Registry of this Directorate-General (Calle Atocha nº 3 Planta Baja 28012 MADRID).

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