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Clifford Chance

Clifford Chance

Briefings

The Digital Services Tax in Spain

26 October 2020

Spain has implemented the Digital Services Tax ("DST") by means of the DST Act. The DST Act was published in the Spanish Official State Gazette on 16 October 2020 and will enter into force on 16 January 2021, with Q1 2021 being the first reportable period.

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