In 1996, this provision was declared unconstitutional and invalid by the Constitutional Court that ruled that it infringed the principle of legal certainty. This led to the presentation of appeals requesting the repayment of the revenues paid, interest on late payments, compensation for the destruction of machines and lost profits, after invoking the liability of the State. In 2001, the Council of Ministers approved an extraordinary demand for 26.08 million euros (4,341 million pesetas) with which to pay the fines incurred by the State for wrongly levying this tax. Some operators paid the corresponding amounts to their respective autonomous communities to which the collection of the gaming tax had been transferred in 1990, (all except Madrid, the Balearics, Cantabria, Ceuta and Melilla). Other operators, however, did not pay the tax and there were others who appealed by different routes, but all the claims were rejected. Nevertheless, the Constitutional Court declared the tax unconstitutional and invalid in 1996 and, since 1997, various appeal documents were presented requesting the State to repay the revenues collected, plus interest on late payments and other expenses. The Council of Ministers subsequently rejected all the appeals, but the Supreme Court issued various sentences that in part consider the appeals made against the Government agreements and state that the appellants are entitled to reclaim the money they are owed from the State Administration.

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