The Cantabrian Parliament has approved the Fiscal and Administrative Measures Act, implementing comprehensive reforms to the region's gaming taxation framework that address regulatory gaps whilst introducing employment-protection incentives for operators.
The legislation resolves various "dysfunctions" identified in the application of existing gaming tax structures and updates administrative levies affecting operators, establishments, and manufacturers across Cantabria's gaming sector.
Type B Machine Management Provisions
A central element of the reform introduces detailed regulations for temporary machine suspension. Operators may now maintain a percentage of their type B machine fleet in quarterly inactivity status, provided they meet the essential requirement of maintaining their net workforce levels.
The temporary suspension must be declared within the first 15 days of each quarter and cannot exceed 15% of the operator's total authorised machines annually. Companies utilising this mechanism receive a 90% reduction in tax obligations during the inactivity period.
However, the law enforces strict employment compliance. Operators failing to maintain committed employment levels must self-assess unpaid amounts plus corresponding late payment interest. To reactivate a machine before the quarter ends, operators must notify the administration in advance and pay full fees corresponding to the machine's new status.
Machine Fleet Requirements
Operators must calculate the 15% threshold based on their total authorised machines, not just active ones. The quarterly declaration system allows strategic planning for seasonal demand fluctuations, but operators cannot carry over unused suspension credits between years.
Comprehensive Fee Structure Updates
The legislation establishes detailed fee schedules for gaming establishment authorisations across all venue categories. Casino authorisations are set at €5,293.95, whilst bingo hall licences cost €1,221.69 and gaming salons €584.51.
Betting establishment fees are fixed at €206.65, with betting zones charged €154.99 and recreational salons €244.34. Smaller-scale activities including raffles and lotteries face fees of €81.45.
The regulatory framework also addresses corporate structure requirements, establishing €161.27 for registration and authorisation of gaming company managers across casinos, bingo halls, salons, operators, and gaming equipment manufacturers. Any modifications or renewals to these authorisations cost 50% of the original fee.
| Gaming Establishment Type | Authorisation Fee |
|---|---|
| Casino | €5,293.95 |
| Bingo Hall | €1,221.69 |
| Gaming Salon | €584.51 |
| Betting Establishment | €206.65 |
| Recreational Salon | €244.34 |
| Betting Zone | €154.99 |
| Raffles/Lotteries | €81.45 |
Technical Equipment Regulations
For gaming equipment, homologation and registration of type B and C machine models costs €81.45, whilst type D machines are charged €40.72. Exploitation authorisation for type B and C machines is set at €81.45.
Administrative procedures including authorisation transfers, establishment changes, or machine exchanges carry a €24.42 fee across all categories.
Health Inspection Framework
The legislation incorporates health supervision elements, including casinos and recreation societies within establishments subject to public health inspection fees. Depending on venue size and category, these inspection charges range from €12.22 to €58.65.
Regional Gaming Sector Balance
The Cantabrian Government positions this regulatory package as balancing administrative burden updates with fiscal incentives directly tied to sector employment stability. The temporary machine suspension provisions represent a novel approach linking tax relief to workforce maintenance requirements.
Similar tax reform initiatives have emerged across Spanish regions, with Valencia freezing gaming licenses and maintaining machine bans to address regulatory challenges. Meanwhile, Navarra has enforced mandatory access controls for gaming venues as part of its own regulatory modernisation efforts. The comprehensive fee restructuring affects the entire spectrum of Cantabria's gaming landscape, from major casino operations to small-scale community raffles, establishing clear cost frameworks for regulatory compliance across all operator categories.
The employment protection requirements embedded within the machine management provisions signal regulatory emphasis on maintaining gaming sector jobs whilst providing operational flexibility for businesses managing capacity during varying demand periods.
According to AzarPlus.
