Day 1 of the Spanish digital services tax and now what? : a wave of tax policy, legal interpretation and compliance challenges Eva Escribano
By: Escribano López, Eva
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | CREACIÓN DE VALOR | ECONOMIA OCULTA | ESPAÑA
In:
Intertax v. 149, Issues 6-7, June/July 2021, p. 519-533Summary: The Spanish digital services tax came into force on 16 January 2021. This article analyses the main features of the tax and assess the challenges of its implementation, specifically: the delimitation of some of its provisions with the subsequent damage to legal certainty, the access to the data required to calculate the relevant taxable revenues that render the tax ultimately unworkable, and the tax planning opportunities that may be exploited by taxpayers to minimize their tax liabilities. Finally, the doubtful consistency between the design of the tax and the alleged tax policy guideline behind it (i.e., the 'value creation' principle) is assessed.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2021/6/7-3 (Browse shelf) | Available | OP 2141/2021/6/7-3 |
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| OP 2141/2021/6/7 Intertax | OP 2141/2021/6/7-1 Transparency is turning a corner | OP 2141/2021/6/7-2 The prohibition of abuse of rights after the ECJ Danish cases | OP 2141/2021/6/7-3 Day 1 of the Spanish digital services tax | OP 2141/2021/6/7-4 Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment | OP 2141/2021/6/7-5 Transcending tax competition | OP 2141/2021/6/7-6 Has tax competition been curbed? |
Diponible también en formato electrónico.
Resumen.
The Spanish digital services tax came into force on 16 January 2021. This article analyses the main features of the tax and assess the challenges of its implementation, specifically: the delimitation of some of its provisions with the subsequent damage to legal certainty, the access to the data required to calculate the relevant taxable revenues that render the tax ultimately unworkable, and the tax planning opportunities that may be exploited by taxpayers to minimize their tax liabilities. Finally, the doubtful consistency between the design of the tax and the alleged tax policy guideline behind it (i.e., the 'value creation' principle) is assessed.
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