October 15/16

Ceuta

Ceuta - Gibraltar - iGaming Ceuta
 

Ceuta, Spain, Europe

Ceuta is a spanish city located on the south of the Strait of Gibraltar, barely 14 km away from the british city.

It has an area of 20 km2 and a population of 85.000 people.

It’s permanently connected to the Iberian peninsula by a last generation fleet (more than 20 daily departures and about 50 min. journey duration) and a helicopter (connecting Ceuta with Algeciras and Malaga’s international airport).

TAX ADVANTAGES

For online gambling operators
Tax on Gaming Activities in Spain (from Ceuta) 10% net - iGaming Ceuta
Tax on Gaming Activities in Spain (from Ceuta)

type of 10% of net profit, compared to 20% from any other place

Impuesto de Sociedades 12,5% - iGaming Ceuta
Corporation Tax

The first two years of implementation with a 7.5% benefit

Cotización empresarial a la Seguridad Social 11,8% - iGaming Ceuta
Corporate Contribution to Social Secutrity
Wealth Tax 75% bonus - iGaming Ceuta
Wealth Tax
Taxes 50% bonus - iGaming Ceuta
Inheritance and
Gift Tax
Taxes 50% bonus - iGaming Ceuta
Transfer Tax and Stamp Duty
Taxes 50% bonus - iGaming Ceuta
Local Taxes
Personal Incoming Tax 60% bonus - iGaming Ceuta
Personal
Incoming Tax
IPSI
Paisaje aérea Ceuta - iGaming Ceuta

the services are subject to tax on Production, Services and Imports (IPSI). The general rate of the IPSI is 4%.

The Finance Commission of the Autonomous City has favorably ruled the modification of rates whose entry into force is scheduled for January 1 in the following terms:

Super reduced rate of 0.5% for advertising services, customer services (call center) and electronically provided services.

Super reduced type of 0.5% for service provision whose addressees are online gambling operators, including general advisory services (financial, tax, legal, etc.), fraud prevention, data processing and information provision services in relation to online gambling operation.

Location rules

Telecommunications, broadcasting or TV and electronic services provided by entrepreneur ESTABLISHED IN CEUTA

When the final consumer or entrepreneur is not established / non-resident in Ceuta it’s not subject to I.P.S.I. Headquarters of the recipient.

Telecommunications, broadcasting or TV and electronic services provided by enterpreneur NOT ESTABLISHED in CEUTA

When the entrepreneur is established in Ceuta the IPSI is applied. The employer declares and enters the IPSI (investment taxpayer).

When the final consumer or entrepreneur is established/resident in Ceuta IPSI is applied.

One city, endless possibilites

Commercial, cruise and sports port

located at the southeastern mouth of the Strait of Gibraltar, the area with the highest maritime traffic in the world, near two major port colossi, such as the Port of Algeciras and the Moroccan Port of Tanger-Med.

Puerto deportivo de Ceuta - iGaming Ceuta

Civil heliport

connecting the city by regular line of helicopters: in half an hour with the international airport of Malaga (and from there with the rest of Spain and the world), and in 8 minutes with Algeciras’ heliport.

Helipuerto civil Ceuta - iGaming Ceuta

Formation infrastructure

such as the new University Hospital of Ceuta, the Campus of the University of Granada UGR and the National University of Long Distance Education UNED, DUAL Professional Training Institutes, etc.

Infraestructuras formativas Facultad - iGaming Ceuta

Basic infrastructure and communication

with desalination of seawater for the supply of the city, a thermal power station capable enough to satisfy the current and future electricity demand, and a provision of telephone and internet communications with two optical fiber cables.

Desalinizadora Ceuta - iGaming Ceuta

Gaming in Spain Conference 2018

Ceuta: A detailed briefing from tax authorities and experts. Juan Bravo Baena & Pedro Fernández

Contact us

For more information and appointments

CONTACT
juego@tributosceuta.org
+34 956 528 250/251/291