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I wish the article had more info on the mechanics of the tax. How do they measure “value” and what percent of the value do they want to collect as tax?

The ad sales might make sense, but why not just add a tax on all advertising.

The marketplace tax is confusing because do they tax the value of the transaction? The full customer value that results of the acquisition? Why not just use existing sales tax for retail transaction (which e-commerce is).

The last one is the hardest to understand. Do they mean sale of data from Spanish citizens? Or only people created data while in Spain?

It seems simpler to just create a “data sales tax” that happens specifically for transactions where data is sold to or from Spanish orgs.

I think this will just result in a tarrif on Spanish goods.



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> I think this will just result in a tarrif on Spanish goods.

I doubt it would be easier than a Spanish tariff on goods from a single US state.


>Why not just use existing sales tax for retail transaction (which e-commerce is).

My guess is that they already do. The government just wants more tax revenue as usual. Tech companies are just a good punching bag right now.

Edit: I cannot imagine that they are not collecting VAT on these transactions. Digital VAT is a very explored topic in the EU.


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