On 23 October 2018, the Spanish Treasury opened public hearing proceedings on the draft bill on Digital Services Tax, which creates a new tax, the main characteristics of which are as follows:
- Taxable event: the new tax is levied on;
- Online advertising services
- Online intermediation services offering users with a multi-sided digital platform allowing them to: (i) facilitate direct delivery of underlying goods or services directly between users or (ii) reach other users.
- User data transfer services generated through the activities users carry out on the digital platform.
- Exempt are: i) online advertising services when the only or sole purpose is to provide digital content to users or provide them communication or payment services; ii) online advertising services
and data transfer services provided by a “trading venue”, a “systematic internaliser” or “regulated crowdfunding provider” (Directive 2014/65/EU).
- Taxpayers: taxpayers exceeding the following two thresholds (calculated at group level):
- Net turnover in the preceding calendar year in excess of 750 million euros; and
- Total amount of income subject to Spanish digital tax, corresponding to the previous calendar year, greater than 3 million euros.
- Tax base: calculated on the gross income, excluding indirect taxes, obtained from the provision of digital services to users located in Spain. There are special rules for calculating this income.
- Tax rate: 3%.
- Formal obligations: Declarations will be submitted on a quarterly basis. A specific regime is established for formal obligations, infringements and penalties.
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