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Spain: Details of digital services tax

Spain: Details of digital services tax

The tax on certain digital services was finalized with the publication of Law 4/2020 in the official bulletin on 16 October 2020.

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The digital services tax has an effective date of 16 January 2021. Read TaxNewsFlash

  • The rate of the digital services tax is 3%.
  • Companies that operate globally and have a “significant digital footprint” in Spain will be subject to the digital services tax if two thresholds are satisfied (at the consolidated group level):
    • Net turnover of more than €750 million (globally)
    • Total revenues from taxable provisions of digital services in Spain of more than €3 million 
  • Digital services subject to the tax include:
    • Online advertising services targeted at users
    • Online intermediary services
    • Data transmission services
  • There are various situations when the digital services will not be taxable. 

The KPMG member firm in Spain has prepared a report that examines details of the digital services tax.

Read the 2020 report (English) [PDF 183 KB] 

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