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- 1Spain: An attractive country for investment
- 2Setting up a business in Spain
- 3 Tax System
- 4 Investment aid and incentives in Spain
- 5 Labor and social security regulations
- 6 Intellectual property law
- 7Legal framework and tax implications of e-commerce in Spain
- AI Annex I Company and Commercial Law
- AIIAnnex II The Spanish financial system
- AIIIAnnex IIIAccounting and audit issues

- Introduction
- Central government taxes
- Corporate Income Tax
- Personal Income Tax
- Nonresident Income Tax
- Wealth Tax
- Inheritance and Gift Tax
- Spanish Value Added Tax
- Transfer and Stamp Tax
- Excise and Special Taxes
- Custom Duties on Imports
- Tax on Insurance Premiums
- Tax on Financial Transactions
- Tax on certain Digital Services
- Reporting obligations relating to Assets and Rights Abroad
- Special Regimes of certain Autonomous Communities
- Local taxes
- Exhibit I - Corporate income tax incentives for investment
- Exhibit II - Treaty tax rates
- Exhibit III - Practical examples
- Exhibit IV - Case of Application of the Regime for foreign-securities holding companies (ETVE)...
- Exhibit V - Nonresident case study: Income obtained without a permanent establishment
- Exhibit VI - VAT case study
2Central 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.