A bill for a digital services tax has been published in the official journal of the Spanish legislature. The bill was published on 25 January 2019, and once enacted, would be expected to apply during the second half of 2019.
The digital services tax would apply to taxpayers that render digital services—including online marketing services and online mediation services. The tax also would be imposed on services that allow third parties to contract and conclude supplies of goods and services or that transfer data.
The tax would apply when both of the following thresholds are satisfied:
If a company is part of a global group, the €750 million threshold refers to the global group and would be calculated in according to the Council Directive 2016/881 (25 March 2016) and equivalent regulations (OECD). The €3 million threshold would apply only with respect to the company (and thus would being calculated without regard to excluding services subject to the tax when performed between companies belonging to a same group of entities).
The rate of tax would be 3% and would be applied against the amount of income (excluding VAT) obtained by the taxpayer as a result of rendering in Spain the digital services subject to the tax.
Read a February 2019 report [PDF 217 KB] prepared by the KPMG member firm in Spain
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