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Digital Services Tax approved by the government

The Spanish tax authorities are preparing for the first digital services tax declaration to be filed in July 2021 for the first and second quarters of 2021.

Royal Decree 400/2021 (8 June 2021) includes regulations regarding the digital services tax and in particular with regard to the procedures relating to the tax. This decree finalizes the digital services tax procedures with certain minor changes from the procedures proposed in late 2020. 

Among the changes in the final version of the procedures are measures concerning the determination of the location of user devices. As well as determining the location of the user device, other requirements established under the final digital services tax rules concern the maintenance of records to be prepared for each quarterly assessment period and a registration requirement.

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