Spain's Hacienda keeps gambling machine tax modules unchanged for 2027
Regulation2 min read
In brief
- Spain's Ministry of Finance keeps 2026 tax modules for recreational machines, lottery and sports betting machines in 2027.
- Income-tax returns per type B machine range from €2,903.66 to €3,810.65 depending on the establishment.
- VAT accrued charges per type B machine range from €655.45 to €841.46.
- A 5% reduction in net module-based income is maintained for taxpayers under objective estimation.
Spain's Ministry of Finance will keep the tax modules for type A and type B recreational machines in hospitality establishments unchanged in 2027, according to a report on the order developing the objective estimation regime for income tax and the simplified special regime for VAT. The same amounts applied in 2026 will continue, and the order makes no changes to the tax figures linked to recreational machines installed in bars, cafeterias and restaurants. The modules for the sale of lottery and sports betting machines are also maintained.
For income tax, the annual return per type B machine is €3,810.65 in two- and one-fork restaurants, €3,747.67 in cafeterias, €2,903.66 in special-category bars and €2,947.75 in other bars. For type A machines, the amounts are €1,077.06 in restaurants, €957.39 in cafeterias and special-category bars, and €806.23 in other bars.
The order also covers accessory income from other activities when carried out as a complement to the main activity, including recreational machines, billiards, table football, darts, children's machines, lotteries and sports betting machines.
For VAT, the annual accrued charge per type B machine is €841.46 in two-fork and one-fork restaurants, €832.60 in cafeterias and €655.45 in both special-category bars and other cafes and bars. For type A machines, the amounts are €239.15 in restaurants, €221.43 in cafeterias and special-category bars, and €177.15 in other bars.
A specific module covers commissions from lotteries and sports betting machines in these establishments, with an accrued charge of €0.21 for each euro of commissions. The same amount applies to lottery sales services carried out by retailers included in the corresponding IAE headings. For those who sell lotteries as their own activity, the VAT module sets €0.21 per euro of commissions received, with a minimum charge for current operations of 75% of the accrued charge. Lottery sales also appear as an accessory activity in businesses such as kiosks, bakeries, food shops, chocolate shops, ice-cream parlours and one- or two-star hotels, where the ministry keeps them within the modules for the main activity provided they are carried out as an accessory.
The order sets a general 5% reduction in net module-based income for taxpayers under objective estimation during 2027, a measure also maintained from the previous year.