Spain's Ministry of Finance has published a draft royal decree for consultation that provides draft regulations for the implementation of the Digital Services Tax (DST) that was approved in October 2020. The draft regulations cover two main areas, the first of which concerns the place of performance of taxable digitals services. Under the DST Law, a user is considered to be located within the territory of the application of the DST (i.e., Spain) when the device through which the digital serv…