Module "Recreational machines"
Regulations: Instruction 2.1.13 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1335/2021, of 1 December ( BOE of December 2).
Only installed recreational machines that are not property of the owner of the activity will be counted.
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 Chance Machines, approved by Royal Decree 2110/1998, of October 2 ( BOE of October 16).
Type "A" recreational machine. Type "A" machines are all those for mere hobby or recreation that are limited to granting the user a time of 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 kind. form of points redeemable for objects or money.
Also included in this group of type "A" machines are those that offer as the only additional incentive and due to the player's skill the possibility of continuing playing for the same initial amount in the form of an extension of the game itself or other additional ones. , which in no case may be exchanged for money or kind.
See sections 1 and 2 of article 4 of Royal Decree 2110/1998, of October 2, which approves the Regulation of Recreational and Chance Machines.
- Type "B" recreational machine. Type "B" machines are those that, in exchange for the price of the play, grant the user a period of use or play and, eventually, according to the game program, a cash prize.
Attention: Please note that the machines owned by the owner constitute an independent activity, classified under heading 969.4 of the Activities Tax Economic (IAE) and that said activity is not among the activities included in the objective estimation method so, in principle, the returns derived from it cannot be determined by this method, but by direct estimation.