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Spanish Digital Services Tax (DST)
On June 9 was published in the Spanish Official Gazette the Royal Decree 400/2021 which develops the rules for the location of users and the formal obligations of the Spanish Digital Services Tax (DST). The Royal Decree also modifies the Spanish General Tax Regulation on census obligations accordingly.
Also, on June 10, the Ministry of Finance published the draft interpretative resolution of the Spanish DST. A text widely demanded by the business sector, which aims to establish interpretative and clarifying criteria for the application of the new tax, which is considered essential considering both its novelty and its immediate application.
Finally, on June 11, Order HAC/590/2021 of June 9, has been published approving the Form of the Spanish DST return and determining the methods and procedure for its electronic submission.