The tax on certain digital services, known as "Google tax", provides for penalties of up to 0.5% of the net amount of the turnover of the previous calendar year for companies that try to hide the user's location of those services.
The preliminary draft of the Tax Law, approved by the Council of Ministers last Friday and published today by the Ministry of Finance in a public hearing, establishes a rate of 3% that exclusively taxes the part of the income corresponding to users located in Spanish territory. .
The falsification or concealment of the Internet Protocol (IP) address or other tests that determine the place where digital services will be delivered will be subject to penalties of up to 15,000 euros in the case of persons or entities that do not carry out economic activities or activities. up to 0.5% of the net amount of turnover for those that do have economic activity.
The settlement period will be quarterly and the accrual will occur for each provision of services subject to tax, which are online advertising services, online brokerage services and data transmission services.
In this way, electronic commerce that involves the sale of goods or services contracted online directly to the supplier of those goods or services and in which said supplier does not act as an intermediary is not taxed.
According to the text, the Law will come into force three months after its publication in the Official State Gazette when the European Directive incorporating the rule on the taxation of companies with a digital presence is incorporated into the Spanish legal system. meaningful