By Eva Escribano López (Universidad Carlos III de Madrid) on May 06, 2021 03:25 pm (Forthcoming: Intertax, vol. 49, 2021, issue 6/7) The Spanish digital services tax (hereinafter DST)[1] came into force 16 January 2021 replicating the European draft directive except for some minor deviations. In essence, it applies a 3% tax on the revenues obtained by taxpayers as a result of the supply of certain digital services to users...
