Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 490. Tax on Certain Digital Services. Self-assessment

Type of procedure/service
Tax information
Subject
Taxes
SIA code
2402101
Description

The Tax on Certain Digital Services is an indirect tax levied, in the manner and under the terms provided for in Law 4/2020, on the provision of certain digital services involving users located in the territory where the tax applies.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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