Exhibit 8.1
Subsidiaries of Codere Online Luxembourg, S.A.
| Name of Subsidiary(1) | Jurisdiction
of Organization | |
| Asociación en Participación(2) | Mexico(2) | |
| Codere (Gibraltar) Marketing Services Limited(3) | Gibraltar | |
| Codere Israel Marketing Support Services Limited | Israel | |
| Codere Online Argentina S.A. | Argentina | |
| Codere Online Colombia S.A.S. | Colombia | |
| Codere Online Management Services Limited(3) | Malta | |
| Codere Online Operator Limited(3) | Malta | |
| Operating Management Services Panama, S.A.(4) | Panama | |
| Codere Online U.S. Corp. | Delaware | |
| Codere Online, S.A.U. | Spain | |
| Servicios de Juego Online S.A.U. | Spain |
| (1) | Codere Online completed the sale of Codere Scommese S.r.l. on December 30, 2022, which is not included in this table. |
| (2) | “Asociación en Participación” or “AenP” (an unincorporated joint venture) with LIFO, a wholly-owned subsidiary of the Codere Group. |
| (3) | Under liquidation, expected to be completed by the end of 2023. |
| (4) | Formerly Codere Online Panama, S.A. |