Spain’s Hacienda sets 2026 tax modules for gaming machines and lottery commissions
Spain’s Ministry of Finance published an order setting objective income-tax and simplified VAT methods for 2026, reportedly including businesses with gaming machines and lottery sales. It sets annual net returns of €1,077.06 per type A machine in restaurants and €957.39 in cafeterias, cafés and special-category bars; the VAT module for lottery and sports-betting machine commissions is €0.21 per euro received.
Gaming venues and lottery sellers can use the stated 2026 tax modules to plan their tax obligations.