Spain has a regulated online gambling market with its own national licence and its own regulator. This guide explains the basics for people who work in the industry on the Costa Del Sol, or want to.
The job market, honestly
Most gambling jobs on the coast are tech jobs, marketing jobs or high-level executive roles. Otherwise, people here are consultants or work remotely for companies abroad.
Companies with offices here include Betsson Group, LeoVegas Group and QTech Games in Málaga, and GiG in Marbella. See the full list on our companies page and current openings on the jobs page.
For the paperwork of moving here, read our sister guide, Moving to the Costa Del Sol.
Working as a consultant or freelancer (autónomo)
If you invoice clients in your own name, you normally register as autónomo, Spain’s self-employed status.
- Registration. You register with Social Security and with the tax agency before you start. A gestor usually does both for you.
- Monthly social security quota. The system is income-based. You choose a contribution base that matches your expected net income, and you pay a percentage of it each month. Each year Social Security checks it against the income the tax agency reports, and adjusts.
- Starter flat rate. First-time autónomos can usually get a reduced flat rate (tarifa plana) for the first 12 months. The amount depends on each year’s rules, so check it in the Seguridad Social guide for the self-employed.
- Quarterly returns. Autónomos generally file VAT (IVA) and income tax returns every quarter, plus annual returns. Ask a gestor which forms apply to you.
- Invoicing foreign clients. Most consultants here invoice companies in Malta, Gibraltar, the UK or elsewhere. Whether you add Spanish VAT depends on where the client is and whether it is a business. There are extra registrations for EU clients. Ask a gestor before you send your first invoice.
Working remotely for a company abroad
Many people on the coast are employed by a company with no office in Spain. Three things matter.
- Tax residency. You are tax resident in Spain if you spend more than 183 days here in a calendar year, or if the main base of your economic interests is here. There is no split year. See the Agencia Tributaria page on tax residence.
- Social security. If you live and work in Spain, someone normally has to pay Spanish social security for you. The exact answer depends on your country and contract, so ask an adviser.
- The usual set-ups. Some foreign companies register as an employer in Spain. Some use an employer of record, a Spanish company that employs you on their behalf. Others ask you to become autónomo and invoice them. If you have one client that directs your work, ask a lawyer whether autónomo status is right for you.
If you are not an EU citizen, Spain has a digital nomad visa for international remote workers. Our moving guide has the pointer.
The Beckham law
The official name is the special regime for inbound workers. It is optional.
Who qualifies
- You were not tax resident in Spain in the five tax years before the move.
- You move for a qualifying reason. These include an employment contract, a posting ordered by your employer, remote work done entirely by computer and telecoms, becoming a company director (with conditions on shareholding), or an entrepreneurial activity.
- If you are an ordinary freelancer, ask a tax adviser whether you fit.
What it changes
Your employment income is taxed at a flat 24% up to €600,000 a year, and 47% above that. Your spouse and children under 25 can opt in too if they move with you, subject to conditions.
Deadline and duration
- You opt in with modelo 149. The deadline is six months from the start date shown in your Spanish Social Security registration, or in the document that keeps you in your home country’s system.
- The deadline is strict. Missing it is the most common way people lose the regime.
- It lasts for the tax year you arrive plus the next five.
Read the Agencia Tributaria guide to the regime.
The regulator and licences, in brief
Online gambling across Spain is regulated by the Dirección General de Ordenación del Juego (DGOJ) under Ley 13/2011, the Gambling Act. An operator needs a general licence for each category of game (10 years, renewable) and a singular licence for each game type (one to five years, renewable). A licence from Malta or Gibraltar does not cover Spain. In 2026 there are 77 or 78 licensed operators. See the DGOJ list.
Gibraltar, Ceuta and Melilla
Many people on the coast work for Gibraltar-licensed companies. The UK-EU agreement on Gibraltar has applied provisionally since 15 July 2026, and routine checks on people at the land border are reported to have ended that day. It is not fully ratified yet. You can follow it in the European Parliament’s procedure file.
You will also see Ceuta and Melilla on many company registrations. The Gambling Act gives a reduced gambling tax rate to operators genuinely established there. Treat any other tax figure you hear as something to check with an adviser.
Travel and conferences
Schedules change every season. This was checked on 3 October 2026, so check before you book.
- Málaga airport handled more than 26.7 million passengers in 2025. It has many flights a day to London and several a day to Stockholm, plus other European cities with gambling offices.
- Malta. KM Malta Airlines, the successor to Air Malta, started a direct Málaga to Malta route on 27 May 2026. It was announced as a summer service on Wednesdays and Sundays. Check whether it runs in winter. Seville has more direct Malta flights, with Ryanair at the time of writing.
- New York. United flies direct between Málaga and New York/Newark. It is a seasonal route and does not run all year. Check dates and frequency with the airline.
- Other airports. Seville, Granada and Gibraltar airports add options on top of Málaga.
- Train. High-speed trains run from Málaga María Zambrano to Madrid many times a day, and there is a direct train to Barcelona. ICE and iGB Affiliate are in Barcelona in January, and the AffPapa Conference is in Madrid in May. Book on Renfe.
See dates on our conferences page.
Need a recommendation?
Members of the Circle’s WhatsApp group can recommend a gestor or lawyer who knows the industry. Join the Circle to ask.
Sources
- Seguridad Social (Import@ss): guide for the self-employed
- Agencia Tributaria: tax residence of individuals
- Agencia Tributaria: special regime for inbound workers
- Agencia Tributaria: modelo 149 instructions
- BOE: Ley 13/2011, de regulación del juego
- DGOJ: list of licensed operators
- Government of Gibraltar: treaty approval and 15 July 2026 start date
- European Parliament: procedure file 2026/0058(NLE), Gibraltar agreement
- Aena: Málaga-Costa del Sol airport 2025 traffic
- KM Malta Airlines: new summer 2026 service between Malta and Málaga
- AffPapa: AffPapa Conference Madrid
- Renfe: high-speed train tickets and timetables
