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2. Central government taxes

2.12 Tax on certain digital services

This is an indirect tax, compatible with VAT, levied on the provision of certain digital services.

  • The placing on a digital interface of advertising targeted at users of that interface (online advertising services).
  • The making available of multi-sided digital interfaces to users which allow users to find other users and to interact with them, or even facilitate the provision of underlying supplies of goods or services directly between those users (online intermediation services).
  • The transmission, including sales or assignments, of data collected about users which has been generated from such users’ activities on digital interfaces (data transmission services).

For these purposes, supplies of digital services shall be deemed to be provided in Spanish territory when a user is located in that territory, regardless of whether such user has paid any consideration contributing to the generation of the revenue obtained from the service.

The taxpayers shall be those providers of digital services that exceed all of the following thresholds simultaneously:

  • Net revenue above €750 million in the previous calendar year.
  • Total amount of revenues derived from the provision of digital services subject to the tax, corresponding to the previous calendar year, after applying the rules for determining the taxable amount (in order to thus determine the part of such revenues that corresponds to users located in Spanish territory) above €3 million.

This tax will be filed for the first time in 2021.