Spain: Implementation of law including digital service tax
Description
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 of subjected services of EUR 3 million.
Original sourceScope
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
Hide details
2020-02-28
under deliberation
2020-10-07
adopted
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