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Practical manual for Income Tax 2019.

Module "Recreational machines"

Only the recreational machines installed ## that are not the property of the activity owner will be counted. (1)

This magnitude comprises two modules: type "A" machines and type "B" machines in accordance with the provisions of articles 4 and 5, respectively, of the Regulation of Recreational and Gambling Machines, approved by Royal Decree 2110/1998, of October 2 ( BOE of the 16th).

  • Type "A" arcade machine. Type "A" machines are those that are purely for pastime or recreation and are limited to granting the user a period of time to use or play in exchange for the price of the game, without being able to grant any type of prize in cash, in kind or in the form of points redeemable for objects or money.
  • Type "B" arcade machine. Type "B" machines are those which, in exchange for the price of the game, grant the user a period of use or play time and, eventually, in accordance with the game program, a cash prize.

Note: Please note that the machines owned by the holder constitute an independent activity, classified under section 969.4 of the Tax on Economic Activities (IAE).