On 21 March 2018, the European Commission presented a package of measures relating to the taxation of the digital economy, including a proposal for a Directive introducing a tax on the provision of certain digital services (known as the \"Google tax\"). In line with the proposed EU Directive, the Council of Ministers reported last Friday 19 October 2018 on the draft bill creating the Tax on Certain Digital Services. In this way, Spain would be the first country in the European Union to adapt to the Commission's proposal.<\/p>\n
Broadly speaking, this new indirect tax would aim to to tax turnover generated at a rate of 3%<\/strong> -i.e. gross income - through the provision of services consisting of: (i) the sale of digital advertising space<\/strong>; (ii) make available to users digital platforms where they are allowed to interact with one another<\/strong> and that facilitate the provision of services and delivery of goods, and (iii) the transmission of data generated from the activity carried out by users<\/strong>.<\/p>\n Notwithstanding the above, only entities with total annual revenues exceeding EUR 750 million and revenues from taxable services exceeding EUR 3 million in Spain would be subject to the tax.<\/p>\n This measure aims to tax those digital services where there is a user contribution. However, as the OECD has been pointing out, it may generate risks and negative impacts on investment, innovation and growth.<\/p>\n In any case, because the tax is levied where the users are established, this temporary measure does not seem to solve the current problem to be addressed: taxing profits in the jurisdiction where the value is created.<\/p>\n By Iv\u00e1n Moya<\/strong>The \u00c9cija Tax Area<\/strong><\/p>","protected":false},"excerpt":{"rendered":" El pasado 21 de marzo de 2018, la Comisi\u00f3n Europea present\u00f3 un paquete de medidas relativas a la fiscalidad de la econom\u00eda digital, entre las que se encontraba una propuesta de Directiva mediante la que se introduc\u00eda un impuesto que gravaba la prestaci\u00f3n de determinados servicios digitales (la conocida como \u00abtasa Google\u00bb). En l\u00ednea con […]<\/p>\n","protected":false},"author":28,"featured_media":9758,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[45,46,48,235,50],"class_list":["post-9756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-proa","tag-comunicacion-politica","tag-lideres-politicos","tag-partidos-politicos","tag-politica-es","tag-politicos"],"yoast_head":"\n