The Spanish Tax Agency has announced the publication of Order HAC/590/2021 of 9 June 2021 in the Official Gazette, which approves the new Form (Modelo) 490 and procedures for the “Self-Assessment of Digital Services Tax” (DST). The release also provides that the filing of the self-assessment for the first quarter of the 2021 fiscal year is to be made during the filing period corresponding to the second quarter of 2021, which is from 1 July to 2 August 2021. Payment, however, must be made between 1 to 28 July for the first quarter of 2021, as well as the second quarter.
Source Orbitax
