Spain's Order HAC/1161/2026 sets 2027 income-tax module amounts for recreational machines in hospitality businesses when their operation is ancillary, according to the order as reported. For type B machines, the annual amount before depreciation is €3,810.65 in one- and two-fork restaurants, with different rates for cafés and bars; the order also sets amounts for type A machines.
Under Spain's Order HAC/1161/2026, the income-tax module amounts for the coming year include annual returns of up to €3,810.65 for each type B recreational machine installed in restaurants, the order provides. The order, dated 4 November, develops the objective-estimation method for personal income tax and the simplified special regime for VAT for the coming year, as the text records.