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Spain Approves New Form for DST Self-Assessment — Orbitax
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Spain Approves New Form for DST Self-Assessment

|Approved Changes|Spain
Spain

The Spanish Tax Agency has announced the publication of Order HAC/590/2021 of 9 June 2021 in the Official Gazette, which approves the new Form (Modelo) 490 and procedures for the "Self-Assessment of Digital Services Tax" (DST). The release also provides that the filing of the self-assessment for the first quarter of the 2021 fiscal year is to be made during the filing period corresponding to …

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