Spanish Cabinet Approves Draft Bill for Digital Services Tax

On 18 February 2020, the Spanish Cabinet reportedly approved a draft bill for the introduction of a digital services tax (DST). The DST would be levied at a rate of 3% on digital services including:

• Online advertising displayed on a user device in Spain;
• Online intermediation services provided through a user device in Spain; and
• The sale of user data generated through a digital interface using a device in Spain.

Whether a device is in Spain will be based on whether the IP address is in Sp…