Exhibit 8.1
Subsidiaries of Codere Online Luxembourg, S.A.
| Name of Subsidiary | Jurisdiction of Organization | |
| Asociación en Participación(1) | Mexico(2) | |
| Codere Online Mexico S.A de C.V. | Mexico | |
| Codere (Gibraltar) Marketing Services Limited(2) | Gibraltar | |
| Codere Israel Marketing Support Services Limited | Israel | |
| Codere Online Argentina S.A. | Argentina | |
| Codere Online Argentina, S.A. Unión Transitoria | Argentina | |
| Codere Online Colombia S.A.S. | Colombia | |
| Codere Online Management Services Limited(3) | Malta | |
| Codere Online Operator Limited(4) | Malta | |
| Operating Management Services Panama, S.A.(5) | Panama | |
| Codere Online U.S. Corp. | United States | |
| Codere Online, S.A.U. | Spain | |
| Servicios de Juego Online S.A.U. | Spain |
| (1) | “Asociación en Participación” or “AenP” (an unincorporated joint venture) with LIFO, a wholly-owned subsidiary of the Codere Group. | |
| (2) | Liquidated on January 17, 2024. | |
| (3) | Liquidated on December 1, 2023. | |
| (4) | Currently in dissolution, with its liquidation pending approval by the Malta Business Registry. Once approved, the liquidation will be effective as of August 28, 2024. | |
| (5) | Formerly Codere Online Panama, S.A. |