Spain keeps 2027 tax modules for amusement machines at 2026 levels
Regulation1 min read
In brief
- Order HAC/1161/2026 sets Spain's 2027 tax modules for amusement machines at 2026 levels.
- The order was published on 5 November and took effect the next day.
- The deadline to opt out of the modules system for 2027 is 31 December 2026.
The Official State Gazette carried Order HAC/1161/2026 on Thursday 5 November; the order is dated 4 November and sets the personal income tax and simplified VAT modules for the coming year. Compared with 2026, the per-machine amounts for type A and type B are repeated exactly.
Under the simplified VAT regime, the amount for current operations per type B machine stays at €655.45 in bars, both ordinary and special-category, at €832.60 in cafeterias and at €841.46 in restaurants. The type A machine stays between €177.15 and €239.15, depending on the activity.
When lotteries and sports betting machines are an ancillary activity to the main one, their yield is already part of the general module for these businesses, the report says. A general 5% reduction on net module yield remains in place for every taxpayer under objective estimation. This year's order came out more than a month sooner than the previous one, since the 2026 order was published on 11 December 2025.
Taxpayers who want to opt out of the modules system for 2027, or revoke an earlier opt-out, have until 31 December 2026. The order, signed by Finance Minister Arcadi España, took effect the day after its publication, with effect for 2027.