Ceuta,
the best place
in Europe for
iGaming
In asociation with EY Spain, iGaming Ceuta offers free consulting to operators who want to know how the tax advantages of Ceuta would be applied to their company
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
Tax on Gaming Activities in Spain (from Ceuta)
type of 10% of net profit, compared to 20% from any other place
Corporation Tax
The first two years of implementation with a 7.5% benefit
Corporate Contribution to Social Secutrity
Wealth Tax
Inheritance and
Gift Tax
Transfer Tax and Stamp Duty
Local Taxes
Personal
Incoming Tax
These 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 operations.
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.
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.
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.
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.
