The Spanish government is currently consulting on draft legislation as part of the Budget Plan for 2019 for the implementation of a digital services tax, a financial transactions tax, the EU Anti-Tax Avoidance Directive, and certain other measures. Comments on the draft legislation may be submitted up to 15 November 2018. Following the consultation, the draft legislation will be finalized by the government and submitted to parliament for approval.
Digital Services Tax
As included in the …