Spain: Introduction of law including digital service tax
Description
Introduction 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 …
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2020-02-28
under deliberation
2020-10-07
adopted