Spain has published Order HFP/480/2022 of 23 May 2022 in the Official Gazette, which approves a revised Form (Modelo) 490 and procedures for the “Self-Assessment of Digital Services Tax” (DST). The revised Form (Modelo) 490 replaces the form approved in Order HAC/590/2021 of 9 June 2021 with effect for self-assessments corresponding to the second quarter of 2022, for which the filing period begins on 1 July 2022.
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