Ahhh, pretty much the oldest running joke in the World Wrestling Federation.
The location is Omaha, Nebraska. The date is April 28, 1996. The Pay-Per-View event is In Your House: Good Friends, Better Enemies,
and your hosts are Vince McMahon and Jerry Lawler.
This was the last show for Kevin Nash (Diesel) and Scott Hall
(Razor Ramon) before they jumped ship for World Championship Wrestling. In the main event, Diesel took on Shawn Michaels for the WWF Championship.
About halfway through the match, as Diesel is brutally pounding on Michaels,
he powerbombs Shawn through the announce table as the announcers go absolutely
batshit. Michaels stays down for about ten minutes. (This was immediately before Diesel steals Mad Dog Vachon's artificial leg and uses it as a foreign object, in case you were interested.)
Soon afterwards, the idea of having a Spanish Announce Table emerged—this way, the real announcers would still be able to keep working after the table was broken. Usually manned by Tito Santana and some other nameless Spanish guy, the Spanish table soon became a mainstay at WWF PPV
Just about every single PPV event since "Good Friends, Better Enemies"
has seen at least one of the announce tables—usually the Spanish one—being broken.
It's become such a gag that many wrestlers themselves have parodied
the whole thing, most notably one of The Rock's interviews leading up
to his "I Quit" match with Mankind at Royal Rumble '99 (I'm paraphrasing slightly):
"And how is The Rock gonna make your candyass quit? We'll, we're gonna go down the line... a Rock Bottom here, a Corporate Elbow there... and then we're gonna go down the announce tables. French Announce Table... Spanish Announce Table... HO CHI MIN CHOW, Chinese Announce Table!"
They greatly weakened the announce table structure starting around '98,
to the point where the table often breaks prematurely. Kurt Angle actually got minor head injuries when HHH botched a Pedigree on top of one of the announce tables sometime in 2000. They still keep doing it, though.
I have been correctly informed by holliman that the first time this spot was used was at Survivor Series '95, when Diesel powerbombed Bret Hart through the Spanish Announce Table. GFBE was a full five months later and was the one to start the streak going, which is why most people (myself included) remember it as the first time it happened.