Clifford Chance
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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Impuesto sobre Determinados Servicios Digitales en España
26 October 2020
