The ice rink is called Palacio de Hielo (“Palace of Ice”) and it is located in Madrid. Spanish language newspaper El Mundo has multiple articles from April 2020 (article 1, article 2) which include photos of the inside with caskets lined up:
. Alamy's other photos of Palacio de Hielo show some other facets of the operation in various stages, such as the workers in protective gear, emergency vehicles/army trucks/hearses waiting outside, and more.