Spain has published Royal Decree 400 of 8 June 2021 in the Official Gazette, which regulates certain aspects of the country's new Digital Services Tax (DST). The DST entered into force on 16 January 2021, with an initial deferral provided so that the initial self-assessment return and payment corresponding to the first quarter of 2021 is due by the deadline for the second quarter of 2021 (i.e., from 1 to 31 July 2021). Royal Decree 400 regulates rules on: The location of user devices, which is used in determining whether supplies are subject to DST in Spain; The obligation to...