Spain: Introduced Law implementing the EU Audiovisual and Media Services Directive
Description
Introduced Law implementing the EU Audiovisual and Media Services Directive
The Draft Law implementing the EU Audiovisual and Media Services Directive (121/000076) is introduced in the Spain House of representatives. The law intends to finance the public broadcaster RTVE by imposing a levy equal to 1.5 per cent of net annual revenue for Video On Demand services and video-sharing platforms. Part of the taxable revenue can be deduced if the services co-produce audiovisual content with the RTVE Corporation.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
streaming service provider
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2020-10-05
in consultation
2020-11-13
processing consultation
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
streaming service provider,platform intermediary: user-generated content
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
own content: video: streaming
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
own content: audio: streaming
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
user content: audio: hosting (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
user content: video: hosting (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1