Catalonia launched on April 22, 2026, a new tax enforcement push on gambling after publishing the general criteria of its 2026 Tax Control Plan, developed under the Fraud Prevention and Reduction Plan 2023–2026, placing slot machines, electronic bingo, raffles, prize draws, and high-risk operators with outstanding debts among its top priorities. The Catalan Tax Agency (ATC) is led in 2026 by Andreu Navas Amenós, coordinating enforcement with the Directorate General for Taxes and Gambling, headed by Natàlia Caba i Serra, under the Department of Economy and Finance led by Alícia Romero Llano.
The plan does not introduce new taxes or change gambling law, but it intensifies enforcement. The ATC will audit filed tax returns, detect undeclared taxable events, monitor new slot machine registrations and filing deadlines, require compliance from non-filers, and issue additional tax assessments and sanctions where necessary. In electronic bingo, filings will be cross-checked against data from authorized intermediaries, while operators with tax debts and high default risk will face enhanced scrutiny.
Andreu Navas Amenós
The ATC administers taxes on bingo, casinos, slot machines, betting, raffles and prize draws, supported by the Catalan Tax Code and Order ECF/163/2025, effective since September 30, 2025, which updated gambling tax filing models. The sector also operates under national frameworks such as Royal Decree-Law 16/1977 and the anti-fraud regime strengthened by Law 11/2021.
Natàlia Caba i Serra
Catalonia generated approximately €239.46 million in gambling taxes in 2025, with total revenue around €241.72 million, marking a 3.1% annual increase. The growth trend is consistent, rising from €221.37 million in 2022, €233.86 million in 2023, and €235.61 million in 2024. The land-based market remains significant, with 198 gambling venues operating as of September 2025, including 126 gaming halls and 4 casinos.
There are two factors to consider; the stricter tax enforcement across gambling verticals and the anticipated new gambling decree being finalized by the Catalan government in April 2026 to streamline regulation and strengthen access controls, particularly for minors. Catalonia is not raising gambling taxes in 2026; it is tightening how they are enforced, monitored and integrated into a broader regulatory control strategy.
