Sports betting in Spain is legal and regulated at both the national and regional levels under the provisions of Law 13/2011. Since its implementation in 2012, the Spanish government has empowered the Directorate General for the Regulation of Gambling (DGOJ) to oversee and enforce licensing standards for operators both online and in land-based venues (1)(2).
Only entities granted an official license by the DGOJ may offer sports betting services, ensuring strict compliance with consumer protection, anti-money laundering measures, and technical integrity requirements. Operators must also adhere to advertising restrictions and promote responsible gambling practices as defined by Spanish regulations (1).
"Under the provisions of Law 13/2011, all forms of online gambling must be licensed by the Directorate General for the Regulation of Gambling (DGOJ), which ensures compliance with strict requirements regarding player protection, transparency, and taxation."
Winnings from sports bets are not subject to personal income tax for players, as taxation obligations fall primarily on licensed operators through corporate taxes and specific gaming levies. The current tax regime fosters a competitive market while safeguarding public revenues and social welfare contributions (2).
Spain’s regulated sports betting market continues to evolve, with recent amendments enhancing digital oversight and consumer safeguards. Prospective bettors should verify that any sportsbook they use holds a valid DGOJ license to ensure legal protection and dispute resolution mechanisms.
Source:
https://www.ordenacionjuego.es/en/content/regulation
https://www.boe.es/eli/es/l/2011/05/27/13/con
Last updated: 22-05-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.