Tax on certain digital services

On October 16, 2020, Law 4/2020, of October 15, on the Tax on Certain Digital Services, was published in the "Official State Gazette".

The Tax Law has been developed through Royal Decree 400/2021, of June 8, which develops the rules for the location of users' devices and the formal obligations of the Tax on Certain Digital Services, and modifies the General Regulation of the actions and procedures for tax management and inspection and the development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, introducing a new letter i) and modifying letters m) and s) of section 2 of article 10, which are worded as follows:

«i) Communicate the acquisition or loss of the status of taxpayer of the Tax on Certain Digital Services referred to in article 8 of Law 4/2020, of October 15, on the Tax on Certain Digital Services.»

To make this communication the census declaration, form 036, boxes 714 and 715 will be used if it was not previously included in the Census of Business Owners, Professionals or Withholders.

If in a given quarter the threshold for subject digital services is exceeded and the corresponding census declaration is submitted, the user will remain registered for the rest of the quarters of the year.

If during the course of a financial year the threshold for subject digital services is no longer exceeded, the census declaration form 036 for modification or cancellation does not need to be submitted.