Exhibit 8.1
Subsidiaries of Codere Online Luxembourg, S.A.
Subsidiary |
Jurisdiction | |
| Asociación en Participación(1) | Mexico(1) | |
| Codere (Gibraltar) Marketing Services Limited | Gibraltar | |
| Codere Israel Marketing Support Services Limited | Israel | |
| Codere Online Argentina S.A.(2) | Argentina(2) | |
| Codere Online Colombia S.A.S. | Colombia | |
| Codere Online Management Services Limited | Malta | |
| Codere Online Operator Limited | Malta | |
| Codere Online Panama S.A. | Panama | |
| Codere Online U.S. Corp. | Delaware | |
| Codere Online, S.A.U. | Spain | |
| Codere Scommese S.r.l. | Italy | |
| Servicios de Juego Online S.A.U. | Spain |
| (1) | “Asociación en Participación” or “AenP” is an unincorporated joint venture with Libros Foráneos, S.A. de C.V., a wholly-owned subsidiary of the Codere Group. |
| (2) | Currently in the process of being duly registered in Argentina. |