Spanish Digital Services Tax – Update

Source WTS



  • On 30th July 2020, the Spanish Parliament’s Treasury commission approved the Draft of the Digital Services Tax.
  • Tthe Spanish Parliament has finalised the main parliamentary proceedings for the Spanish DST’s approval.
  • After these parliamentary discussions, the new draft law includes three minor amendments that have no tax assessment impact.
  • After the main parliamentary process, the draft law continues on its way to its final approval in the Senate planne to be finished end of Sept.
  • If all goes well, the law will be published in the Official Gazette, at the beginning of October and will enter into force in January 2021.