Tax advisors criticise Spain’s vague DST scope and difficult compliance requirements

Alice Jones,

Mattias Cruz Cano

January 27 2021

Brick and mortar businesses could also be caught within the scope of the DST

Tax professionals say Spain’s digital services tax (DST) lacks clarity on scope, places an unnecessarily high compliance burden on multinational enterprises (MNEs), and threatens the country’s economic competitiveness.

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Alice Jones

Commercial Editor ITR

Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.

Mattias Cruz Cano

Senior Reporter ITR

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