After more than seven months, Spain has finally passed the Financial Transaction Tax (FTT) bill also popularly known as “Tobin Tax”. It will entry into force three months after its publication in the Spanish Official Gazette, i.e., next January 16 2021 and the first reporting will be due by February 2021.
>> The new Spanish Digital Service Tax ("Google tax")
The Spanish government finally passed, on 15 October 2020, the Law 4/2020 on certain Digital Services Tax (DST), also known as “Google tax”.
The approved wording does not include significant changes in comparison to the initial draft of bill.