Module "Recreational machines"

Regulations: Instruction 2.1.13 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1172/2022, of November 29 ( BOE of December 1).

Only the installed recreational machines that are not the property of the activity owner 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 Gambling Machines, approved by Royal Decree 2110/1998, of October 2 ( BOE of October 16).

• 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.

  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 to play for the same initial amount in the form of an extension of the game itself or of additional games, which in no case may be exchanged for money or in kind.

  See sections 1 and 2 of article 4 of Royal Decree 2110/1998, of October 2, approving the Regulation of Recreational and Gambling Machines.

• 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.

Attention: Please note that the machines owned by the owner constitute an independent activity, classified under section 969.4 of the Tax on Economic Activities (IAE) and that said activity is not among the activities included in the objective estimation method, so in principle the income derived from it cannot be determined by this method, but by the direct estimation method.