Spain: Implementation of guidelines for practical application of digital service tax
Description
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 calculation of the tax base.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
tax authority
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
cross-cutting
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
listing (any form): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1