Spain sets 2027 tax modules for recreational machines in hospitality venues

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.

For type B machines, the annual amount per module unit before depreciation is €3,810.65 in one- and two-fork restaurants. Cafeterías are assigned €3,747.67 per machine. Special-category bars are set at €2,903.66 per type B machine, and establishments in the other cafés and bars heading at €2,947.75.

The order also covers type A machines, with annual amounts of €1,077.06 in restaurants, €957.39 in cafeterías and special-category bars, and €806.23 in other cafés and bars.

The rules cover one- and two-fork restaurants, cafeterías, special-category cafés and bars, and other cafés and bars, and also include certain ancillary activities in chocolate shops, ice-cream parlours and horchaterías under the relevant heading. The order states that the module-based return for these activities includes income from machines and other recreational elements when they are operated as an ancillary activity. The amounts are therefore not a specific tax per machine but the annual return incorporated into the calculation of the activity's net return under the objective-estimation regime.