Online gambling taxation: a comparison between Spain and The United Kingdom

Identifier:  TFG:81

Handle: https://hdl.handle.net/20.500.11797/TFG81

Authors:  Nieto Sánchez, Sandra

Abstract:
ABSTRACT: In the light of the growth of the online gambling industry over the last ten years, accounted for by the availability of online gambling websites, some European countries have started to regulate and establish a regulatory framework that ensures fair gambling and specially the collection of duties and taxes of this sector. In 2005 the United Kingdom enacted the Gambling Act with the special purpose of controlling the online gambling sector and promote the development of this activity. However, it was not until 2011 that Spain decided to legalize and regulate online gambling activity with the approval of the law 13/2011, 27 May, gambling regulation following the model established in the British law but introducing some essential changes. The main focus of this project is to analyse and compare the characteristics of online gambling taxation in Spain and the United Kingdom due to the fact that both have adopted a model based on an opening market that permits the operators to provide their services after obtaining a licence from the Gambling Commission in Great Britain and Dirección General de Ordenación del Juego in Spain. This study highlights the differences between the Spanish and British remote gambling taxation and the suitability of the system for the operators’ activity, considering their liability to the duties and fees related to online gambling activity and other common taxes they levy.