by Ulrika Lomas, Tax-News.con, Brussels25 July 2019
The Government are planning to seek an approval of legislation to introduce a special tax for digital services in Spain.
"A DST was originally included in the Government's Budget Bill for 2019 in January this year. However, the bill was rejected by parliament, triggering elections in April 2019, which saw the incumbent Socialist Workers' Party gain the most parliamentary seats but fall well short of securing an absolute majority.
Under Spain's earlier proposal, which is similar in scope to the recently approved French DST, a three percent levy would be imposed on companies with total revenues of EUR750m (USD841m) and with sales from digital services of at least EUR3m in Spain. It would cover revenues from the sale of online advertising, intermediary services, and the sale of user data" (https://www.tax-news.com/news/Spain_To_Press_Ahead_With_Digital_Tax____97210.html, citate from articlie by by Ulrika Lomas, Tax-News.con, Brussels25 July 2019)