https://www.soloazar.com/en/category...as-sportpeople
Poker is now equivalent to sport in Spanish law, so poker winnings will be taxed in the same way as athletic earnings.
Anyone who wins money playing poker in Spain will be subject to either a 19% (if a resident of the EU) or 24% (everyone else). This means Americans playing there will have to cough up 24% of their winnings to the Spanish government! Ugh!
Figured I'd put out this warning in case any of you want to play EPT Barcelona, or anything else like that.