LOTTERIES: Lottery is a form of gambling which involves giving prizes to the holders of a number or combination of numbers and signs on a ticket or electronic equivalent drawn at random on a preset date or prior programme in the case of instant or pre-drawn lottery.
The operation, management and marketing of non-occasional lottery games is reserved to a number of assigned operators:
Sociedad Estatal Loterías y Apuestas del Estado, S.A. (S.M.E.) | Organización Nacional de Ciegos Españoles (ONCE) |
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http://www.loteriasyapuestas.es | http://www.once.es |
Adhered to the Phishing Alert service | Adhered to the Phishing Alert service |
These two entities are therefore the only ones which may operate, manage and market non-occasional lottery games in Spain. No other entities or legal persons may request or obtain a licence for non-occasional lottery games.
Both entities may market the games using tickets or other physical or computer-based, telematic, telephone-based or interactive means for participating, either directly or through any branch of their external commercial network.
In accordance with the competences granted in the statutes of autonomy of the different autonomous communities, the same may authorize the marketing of products of lotteries within its Territorial area.
The Ministry of Finance is in charge of issuing authorisations to operate, manage, market and, where applicable, modify non-occasional lottery games at the request of the licensed operator.
Authorisation to market lottery games beyond Spain:
Following the licensed operator's request, the Ministry of Finance is in charge of issuing authorisations to operate, manage, market and, where applicable, modify lottery games whose scope goes beyond Spanish territory; namely for:
Special authorisation to market occasional lottery games:
The Ministry of Finance may authorise non-profit entities and charities to operate, manage and market occasional lottery games on an exceptional basis .
Non-profit entities and charities wanting to operate, manage and market occasional lottery games must file a request stating:
Also the following details:
Lottery game marketing collaborators
All individuals, legal persons and entities involved in the marketing of lottery games such as those listed below who wish to market a particular lottery game require express prior authorisation from the designated operator for that particular game:
in order to carry out their activity, they will need the explicit authorisation of the operator established for the development of the comercialisation of the gambling activity in which they participate.
In the case of Sociedad Estatal Loterías y Apuestas del Estado, S.M.E., S.A. (SELAE), the sales network managers may market the games by telematic, computer or interactive ways under the conditions that SELAE may establish. Thus, SELAE may authorize the manager to include in a web page owned and operated through of a domain name assigned to the manager, a link to SELAE itself, in order to allow the corresponding validation in the computer system central of SELAE.
Those who act without said authorisation may be penalised for committing a very serious or serious offence according to the penalty system set out in the Gambling Act.
TAX ARRANGEMENTS
Individuals or legal persons who operate, manage and market lottery games within Spain are not subject to the Gambling Tax.
Individuals, legal persons and entities involved in the operation, management and marketing of lottery games are not subject to the Gambling Tax. Notwithstanding the above, their activity is subject to the general tax obligations of any individual or legal person engaged in an economic activity.