Spain published the initiation of two bills: one on the taxation of certain digital services (also known as the ‘Google tax’) and the other one on the financial transactions tax (also known as the ‘Tobin tax’).
The wording of both bills substantially coincide with that of the bills approved in January 2019 by the Council of Ministers, which was not processed due to the dissolution of the parliament after the call for elections.
This article summarises the main characteristics of both taxes.
Source International Tax Review
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