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Spain MOF Issues Draft Resolution to Implement Digital Services Tax on Online Platforms, Advertising Agencies

Aug. 5, 2021, 5:00 AM

The Spanish Ministry of Finance and Public Administration June 10 issued a draft resolution to implement digital services tax on online platforms and advertising agencies. The resolution includes measures that would: 1) define and impose taxes on online advertising and services; 2) create a tax base specifically for online transactions; 3) establish conditions for nontaxable transactions; and 4) implement calculation and payment methods. The final version was issued on June 25 and gazetted June 29. [Spain, Ministry of Finance and Public Administration, 06/10/21]

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