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Spanish Tax on Certain Digital Services. New tax ruling on online advertising and data transmission services.

09 July 2024 by KPMG - Spain, Carlos Guerrero Ros

The Spanish Tax Authorities has issued a new tax binding ruling (V0075-24) regarding two of the three Spanish taxable events provided for in Law 4/2020 of 15 October 2020 on the Tax on Certain Digital Services (the “TCDS Law”).