Spain: Establishment of digital service tax in Law 4/2020
Progress
Scope
Timeline of events
Implementation of law including digital service tax
Implementation of law including a tax of 3% on revenues generated by online advertising, online intermediary, and data transmission services imposed on companies exceeding a global revenue threshold of EUR 750 million and a local revenue threshold o…
SourceAdoption of law including digital service tax
Adoption of law including a tax of 3% on revenues generated by online advertising, online intermediary, and data transmission services imposed on companies exceeding a global revenue threshold of EUR 750 million and a local revenue threshold of subj…
SourceIntroduction of law including digital service tax
Introduction of law including a tax of 3% on revenues generated by online advertising, online intermediary, and data transmission services imposed on companies exceeding a global revenue threshold of EUR 750 million and a local revenue threshold of …
Source