The Autonomous City of Ceuta promotes its specific economic and tax regime that offers great advantages for online gaming operating companies, which undoubtedly make it the best place in Europe to settle.
Ceuta is located on the southern side of the Strait of Gibraltar and is connected to the Peninsula by the last generation fleet (more than 20 daily departures and about 50 minutes journey duration).
Likewise, it has a civil heliport that connects Ceuta by helicopter with Algeciras in less than 10 minutes and several daily connections with the international airport of Malaga (25 minutes).
Among Ceuta's infrastructures we highlight: last generation optical fiber connection (4 cables), commercial, cruise and marina port, University Hospital of Ceuta, Campus of the University of Granada UGR and the National University of Distance Education UNED, DUAL Vocational Training Institutes, private industrial estates and a new industrial estate of 40,000 m2 with available surfaces.
Next, we share the tax advantages for online gaming operators:
Tax on gaming activities provided from Ceuta: 10% of net profit, compared to 20% if the service is provided from any other place in Spain.
- Operators must have a tax residence and it must be based in Ceuta.
- More than 50 percent of the operator’s personal resources (its workforce) are attached to its headquarters in Ceuta or Melilla and have their usual residence there.
- More than 50 percent of the company’s total personnel costs (wage bill) correspond to the employees assigned to its headquarters in Ceuta or Melilla and have their habitual residence there.
- The set of services received by the operator of other companies of the group (intra-group services) does not exceed 50 percent of the total costs of the operator, regardless of the location of the other companies in the group.
It also offers other tax advantages:
CORPORATE INCOME TAX
Overall cash rate of 12.5%. o The first two years of implementation with a 7.5% benefit.
CORPORATE CONTRIBUTION TO SOCIAL SECURITY
50% discount, resulting in an effective quota of 11.80%.
INHERITANCE AND GIFT TAX
TRANSFER TAX AND STAMP DUTY
PERSONAL INCOMING TAX
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