Spain: Guidelines for practical application of digital service tax
Progress
Current status
in force
29 Jun 2021 in force
Scope
Implementers
Spain
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Implementation of guidelines for practical application of digital service tax
The Spanish tax authority implemented a resolution concerning the following measures: (1) advertising as a taxable event, (2) intermediation as a taxable event, (3) exemption from taxation of services between related entities, and (4) the calculatio…
SourceEvent type
outline
Action type
implementation
Government branch
executive
Government body
tax authority