On 11 June 2021, Spain published the form 490 for the digital services tax that was approved on 9 June 2021. In this declaration, taxpayers must indicate the group to which they belong, their total income, if any, and the tax base by category of digital services and, if necessary, adjustment of previous tax periods.
The new form will only be available in electronic form and must be submitted electronically. The declaration must be submitted even if no tax amount is owed. The declaration must be submitted quarterly in the course of the month following the end of the relevant quarter. However, the report for the first quarter of 2021 will be submitted during the reporting period for the second quarter, i.e. from July 1, 2021 to August 2, 2021.
