Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges

The Spanish digital services tax came into force on January 16, 2021, after a turbulent process, with the ambition of serving as a provisional measure pending the promising multilateral solution. This article aims to critically analyze the fundamental aspects of the tax and to reveal (and assess) th...

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Detalhes bibliográficos
Autor: Escribano López, Eva Alicia
Formato: artículo
Fecha de publicación:2021
País:España
Recursos:Universidad Complutense de Madrid (UCM)
Repositorio:Docta Complutense
Idioma:inglés
OAI Identifier:oai:docta.ucm.es:20.500.14352/121008
Acesso em linha:https://hdl.handle.net/20.500.14352/121008
Access Level:acceso abierto
Palavra-chave:Derecho financiero
Derecho tributario
5605.06 Derecho Fiscal
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spelling Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challengesEscribano López, Eva AliciaDerecho financieroDerecho tributario5605.06 Derecho FiscalThe Spanish digital services tax came into force on January 16, 2021, after a turbulent process, with the ambition of serving as a provisional measure pending the promising multilateral solution. This article aims to critically analyze the fundamental aspects of the tax and to reveal (and assess) the main challenges that its implementation and daily administration may generate. In particular, these challenges relate to the vague definition of some of its clauses (with the consequent harm to the principle of legal certainty), the (almost) impossible access to the data needed for the correct calculation of the tax base (which may render the tax impracticable), and the tax planning opportunities that may be exploited by taxpayers to minimize their liability, among other challenges. Finally, the article will assess the questionable alignment between the design of the tax and the guiding principle of tax policy (the principle of “value creation”) that the regulation is supposedly intended to follow. In conclusion, one must ask whether this path makes sense: is it worth endangering fundamental principles of our Rule of Law for a provisional measure targeting a small group of multinationals?Wolters KluwerUniversidad Complutense de Madrid20212021-06-0120212021-06-01journal articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/20.500.14352/121008reponame:Docta Complutenseinstname:Universidad Complutense de Madrid (UCM)InglésengNot available Not available Not availableopen accesshttp://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccessoai:docta.ucm.es:20.500.14352/1210082026-06-02T12:44:21Z
dc.title.none.fl_str_mv Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
title Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
spellingShingle Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
Escribano López, Eva Alicia
Derecho financiero
Derecho tributario
5605.06 Derecho Fiscal
title_short Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
title_full Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
title_fullStr Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
title_full_unstemmed Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
title_sort Day 1 of the Spanish Digital Services Tax: and now what? A wave of tax policy, legal interpretation and compliance challenges
dc.creator.none.fl_str_mv Escribano López, Eva Alicia
author Escribano López, Eva Alicia
author_facet Escribano López, Eva Alicia
author_role author
dc.contributor.none.fl_str_mv Universidad Complutense de Madrid
dc.subject.none.fl_str_mv Derecho financiero
Derecho tributario
5605.06 Derecho Fiscal
topic Derecho financiero
Derecho tributario
5605.06 Derecho Fiscal
description The Spanish digital services tax came into force on January 16, 2021, after a turbulent process, with the ambition of serving as a provisional measure pending the promising multilateral solution. This article aims to critically analyze the fundamental aspects of the tax and to reveal (and assess) the main challenges that its implementation and daily administration may generate. In particular, these challenges relate to the vague definition of some of its clauses (with the consequent harm to the principle of legal certainty), the (almost) impossible access to the data needed for the correct calculation of the tax base (which may render the tax impracticable), and the tax planning opportunities that may be exploited by taxpayers to minimize their liability, among other challenges. Finally, the article will assess the questionable alignment between the design of the tax and the guiding principle of tax policy (the principle of “value creation”) that the regulation is supposedly intended to follow. In conclusion, one must ask whether this path makes sense: is it worth endangering fundamental principles of our Rule of Law for a provisional measure targeting a small group of multinationals?
publishDate 2021
dc.date.none.fl_str_mv 2021
2021-06-01
2021
2021-06-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.14352/121008
url https://hdl.handle.net/20.500.14352/121008
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.relation.none.fl_str_mv Not available Not available Not available
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Wolters Kluwer
publisher.none.fl_str_mv Wolters Kluwer
dc.source.none.fl_str_mv reponame:Docta Complutense
instname:Universidad Complutense de Madrid (UCM)
instname_str Universidad Complutense de Madrid (UCM)
reponame_str Docta Complutense
collection Docta Complutense
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,81155

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