On 18 February 2020, the Spanish Cabinet reportedly approved a draft bill for the introduction of a digital services tax (DST). The DST would be levied at a rate of 3% on digital services including:
- Online advertising displayed on a user device in Spain;
- Online intermediation services provided through a user device in Spain; and
- The sale of user data generated through a digital interface using a device in Spain.
Whether a device is in Spain will be based on whether the IP address is in Sp…