{"id":5662,"date":"2021-03-04T15:22:03","date_gmt":"2021-03-04T15:22:03","guid":{"rendered":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/"},"modified":"2021-03-04T15:22:03","modified_gmt":"2021-03-04T15:22:03","slug":"new-digital-services-tax-arrives-in-spain","status":"publish","type":"post","link":"https:\/\/www.geotelecom.es\/en\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/","title":{"rendered":"New digital services tax arrives in Spain"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Popularized as the \u2018Google Tax\u2019 at the time of its drafting into law<em> (just two years ago)<\/em>, The new digital services tax originated in the form of a tax on large technology platforms: <em>Google, Amazon... <\/em>also coinciding with the Tobin Tax <em>(a contribution aimed at the purchase and sale of shares)<\/em>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oriented mainly to targeted advertising companies in terms of<strong> tastes or interests<\/strong> <em>(and therefore via cookies)<\/em>; We must not forget that intermediary services are also included in the combo: <em>Uber, Cabify, Booking or Airbnb<\/em>. Exempt :<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>A direct online sales partnership with the supplier. <em>For example, El Corte Ingl\u00e9s or Carrefour.<\/em><\/li><li>A tool for the sale of goods and services between private users. Modeled on <em>eBay, Wallapop or Vine<\/em>. <\/li><li>Online mediators that provide digital content or payment services.<\/li><li>Financial services, or data transmission services, regulated by entities.<\/li><li>Digital services between entities of the same group, with a participation of 100% either directly or indirectly.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish government intended to make these companies accountable where they generate profits. However, <strong>reality is far from expectations<\/strong>, and, for the moment, some of those that have spoken out, such as Google and Amazon, <strong>will pass this burden on to the advertisers themselves.<\/strong> <em>(or at least part of it).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Approved last October, the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12355\">law 04\/2020 LIDSD<\/a> gravel with a 3%. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In particular, Google has been charging this tax for digital services on customers in countries such as Turkey (5%), Austria (5%) and the United Kingdom (2%) since November 1, 2020. Therefore, it was expected that Spain could not delay much longer, and according to a circular sent by the Sillicon Valley giant this week, it will start to be effective from May 1 with a 2% on the investment of the specific account. <em>(on the same date coincides with France).<\/em><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents of the entry<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Contents\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #a09353;color:#a09353\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #a09353;color:#a09353\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.geotelecom.es\/en\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#Metodo_de_cobro\" >Method of collection<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.geotelecom.es\/en\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#Pagos_automaticos_y_facturacion_mensual\" >Automatic payments and monthly billing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.geotelecom.es\/en\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#Pagos_manuales_o_prepagos\" >Manual payments or prepayments<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.geotelecom.es\/en\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#El_impuesto_por_servicios_digitales_de_publicidad_en_Maryland\" >Maryland's digital advertising services tax<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Metodo_de_cobro\"><\/span>Method of collection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Referring to the <a href=\"https:\/\/support.google.com\/google-ads\/answer\/9750227\">own information from the support page<\/a>, will be done in two ways:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pagos_automaticos_y_facturacion_mensual\"><\/span>Automatic payments and monthly billing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Adding the fee to the corresponding cost in GoogleAds at the end of each month. <em>For example, with a budget of 100 \u20ac, we would accumulate 2 \u20ac in taxes and the invoice would amount to 102 \u20ac (and in addition, other taxes such as VAT).<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pagos_manuales_o_prepagos\"><\/span>Manual payments or prepayments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It is possible that the collection will be after the payment has been completely exhausted, so the balance will remain open by subtracting the appropriate amount. <em>Following the same guideline, with a 2\u20ac regulatory operating cost fee for published ads, making a payment of 100 \u20ac, we would have a credit (or available balance) of 98 \u20ac.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Likewise, as in the previous model, we will continue to be subject to other taxes such as VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To consult all these movements, we can go to the section Billing &gt; Summary &gt; Transactions of the Google Ads account.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"El_impuesto_por_servicios_digitales_de_publicidad_en_Maryland\"><\/span>Maryland's digital advertising services tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A few weeks ago, Maryland became the first U.S. state to impose a tax on digital advertising. <em>(but most likely not the last).<\/em>By contrast, this applies to companies that generate more than $100 million. <strong>based on income <\/strong>and not from the investment, as is the case in Europe. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rate will range from 2.5% to 10%, depending precisely on the turnover. In the case of Google, generating more than 15 billion dollars, its percentage is the maximum: 10. It comes into effect as of this fiscal year and the funds will be destined to Maryland schools.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As in Europe, back in September, a Google spokesperson already announced that these costs would be borne by customers. However, in this case, in order to prevent this, the Maryland General Assembly introduced a new bill to <a href=\"http:\/\/mgaleg.maryland.gov\/mgawebsite\/Legislation\/Details\/SB0787?ys=2021RS\">SB 787<\/a>, prohibiting the passing on of this charge to advertisers. <em>(at least not in a direct way).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Likewise, it will not be so easy, since neither Amazon, nor Facebook, nor Google are based in Maryland, so they can claim that the law violates the Constitution by imposing taxes originated outside the State.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What we can say for sure is that the debate is already on the table. As a client, will you adjust your budget discounting this new fee, do you think that a new regulation can come to Europe improving this law, as it happened in Maryland, how will it affect the agencies, we are waiting for your opinion in the comments!<\/p>","protected":false},"excerpt":{"rendered":"<p>Popularly known as the \u2018Google Tax\u2019 when the draft bill was first introduced (exactly two years ago), the new digital services tax originated as a tax on large technology platforms: Google, Amazon\u2026 and was also introduced alongside the Tobin Tax (a tax on the buying and selling of stocks). Primarily aimed at companies that deliver targeted advertising based on preferences or interests (and therefore, via cookies), we must not forget that intermediary services are also included in the mix: Uber, Cabify, Booking, and Airbnb. The following are exempt: An online direct-to-consumer sales company. For example, El Corte Ingl\u00e9s or Carrefour. A platform for the sale of goods and services between individual users, modeled after eBay, Wallapop, or Vine. Online intermediaries that provide digital content or offer payment services. Financial services or data transmission services regulated by relevant authorities. Digital services between entities within the same group, with a 100% stake, whether direct or indirect. The Spanish government\u2019s intention with this was for such companies to be held accountable where they generate profits. However, the reality falls far short of expectations, and for the time being, some of the companies that have spoken out\u2014such as Google and Amazon\u2014plan to pass this burden on to the advertisers themselves (or at least part of it). Passed last October, Law 04\/2020 LIDSD imposes a 3% tax. In particular, Google has been charging this digital services tax to customers in countries such as Turkey (5%), Austria (5%), and the United Kingdom (2%) since November 1, 2020. Therefore, it was to be expected that Spain could not delay much longer, and according to a circular sent by the Silicon Valley giant this week, the tax will take effect on May 1 at a rate of 2% on the specific account\u2019s ad spend (this date coincides with France\u2019s implementation). Billing Method: According to the information on the support page, billing will be handled in two ways: automatic payments and monthly invoicing, with the fee added to the corresponding Google Ads cost at the end of each month. For example, with a budget of \u20ac100, we would accrue \u20ac2 in fees, and the invoice would total \u20ac102 (plus other taxes such as VAT). Manual or Prepaid Payments: Billing may occur after the fact, once the payment has been fully exhausted, so the balance will remain open with the appropriate amount deducted. Following the same guidelines, with a \u20ac2 fee for regulatory operating costs on published ads and a payment of \u20ac100, we would have a credit (or available balance) of \u20ac98. Similarly, as in the previous model, we will continue to be subject to other taxes such as VAT. To view all these transactions, go to the Billing &gt; Summary &gt; Transactions section of your Google Ads account. Maryland\u2019s Digital Advertising Services Tax A few weeks ago, Maryland became the first U.S. state to impose a tax on digital advertising (though it will very likely not be the last).However, this tax applies to companies generating more than $100 million in annual revenue, rather than based on ad spend as is the case in Europe. The rate will range from 2.51% to 10.1%, depending specifically on revenue. In Google\u2019s case, with annual revenue exceeding $15 billion, the tax rate is the maximum: 10%. The tax takes effect starting this fiscal year, and the proceeds will be allocated to Maryland schools. As in Europe, back in September, a Google spokesperson had already announced that these costs would be passed on to customers. However, in this case, to prevent this, the Maryland General Assembly introduced a new bill, SB 787, prohibiting the passing of this burden onto advertisers (at least not directly). That said, it won\u2019t be so easy, since neither Amazon, Facebook, nor Google is headquartered in Maryland, meaning they can argue that the law violates the Constitution by imposing taxes on revenue generated outside the state. What we can say for certain is that the debate is already on the table. As a client, will you adjust your budget to account for this new tax? Do you think new regulations might be introduced in Europe to improve upon this law, just as happened in Maryland? How will this affect agencies? We look forward to hearing your thoughts in the comments!<\/p>","protected":false},"author":42,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-5662","post","type-post","status-publish","format-standard","hentry","category-marketing-online"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El nuevo impuesto por servicios digitales llega a Espa\u00f1a - Geotelecom<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.geotelecom.es\/en\/blog\/new-digital-services-tax-arrives-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El nuevo impuesto por servicios digitales llega a Espa\u00f1a - Geotelecom\" \/>\n<meta property=\"og:description\" content=\"Popularizado como la &#8216;Tasa Google&#8217; en el momento de su anteproyecto de ley (hace justo ya dos a\u00f1os), el nuevo impuesto por servicios digitales se origin\u00f3 en forma de un tributo para las grandes plataformas tecnol\u00f3gicas: Google, Amazon&#8230; coincidiendo asimismo con la Tasa Tobin (una contribuci\u00f3n dirigida a la compraventa de acciones). Orientada fundamentalmente a empresas de publicidad dirigida en funci\u00f3n de gustos o intereses (y por tanto, v\u00eda cookies); no debemos olvidar que tambi\u00e9n entran en el combo, servicios de intermediarios: Uber, Cabify, Booking o Airbnb. Exento queda: Una sociedad de venta directa online con el proveedor. Por ejemplo El Corte Ingl\u00e9s o Carrefour. Una herramienta de venta de bienes y servicios entre usuarios particulares. Tomando de modelo eBay, Wallapop o Vine. Los mediadores online que suministran contenidos digitales, o prestan servicios de pago. Servicios financieros, o de transmisi\u00f3n de datos, regulados por entidades. Servicios digitales entre entidades de un mismo grupo, con una participaci\u00f3n del 100% ya sea directa, o indirecta. El gobierno de Espa\u00f1a pretend\u00eda con esto, que dichas empresas rindieran cuentas donde generan beneficios. Sin embargo, la realidad dista mucho de las expectativas, y por el momento, algunas de las que se han pronunciado, como es el caso de Google y Amazon, van a repercutir esta carga a los propios anunciantes (o al menos, parte de ella). Aprobada el pasado mes de octubre, la ley 04\/2020 LIDSD grava con un 3%. Particularmente, Google lleva cargando este impuesto por servicios digitales en los clientes de pa\u00edses como Turqu\u00eda (5%), Austria (5%) y Reino Unido (2%) desde el 1 de noviembre de 2020. Por eso, era de esperar, que Espa\u00f1a no pod\u00eda demorarse mucho m\u00e1s, y seg\u00fan indica una circular enviada por el gigante de Sillicon Valley esta semana, empezar\u00e1 a ser efectivo a partir del 1 de mayo con un 2% sobre la inversi\u00f3n de la cuenta en concreto (en esta misma fecha coincide con Francia). M\u00e9todo de cobro Haciendo referencia a la propia informaci\u00f3n de la p\u00e1gina de soporte, se har\u00e1 mediante dos v\u00edas: Pagos autom\u00e1ticos y facturaci\u00f3n mensual Sumando la tarifa al coste correspondiente en GoogleAds al final de cada mes. Por ejemplo, con un presupuesto de 100 \u20ac, acumular\u00edamos 2 \u20ac en tasas y la factura ascender\u00eda a 102 \u20ac (y a mayores, otro tipo de tributos como el IVA). Pagos manuales o prepagos Es posible que el cobro sea a posteriori, tras agotar completamente el pago, por lo que el saldo quedar\u00e1 abierto restando lo oportuno. Siguiendo una misma gu\u00eda, con una tarifa de 2\u20ac de costos operativos regulatorios para los anuncios publicados, realizando un pago de 100 \u20ac, contar\u00edamos con un cr\u00e9dito (o saldo disponible) de 98 \u20ac. De la misma forma, como en el modelo previo, continuaremos sujetos al resto de impuestos como el IVA. Para consultar todos estos movimientos, podemos acudir a la secci\u00f3n Facturaci\u00f3n &gt; Resumen &gt; Transacciones de la cuenta de Google Ads. El impuesto por servicios digitales de publicidad en Maryland Hace unas semanas, Maryland se convirti\u00f3 en el primer estado de EE. UU., en imponer un impuesto a la publicidad digital (pero muy posiblemente no ser\u00e1 el \u00faltimo).Por contra, este se aplica a compa\u00f1\u00edas que generan m\u00e1s de 100 millones de d\u00f3lares en funci\u00f3n de los ingresos anuales, y no de la inversi\u00f3n como ocurre en Europa. La tasa ir\u00e1 desde un 2&#8217;5% hasta un 10%, dependiendo precisamente de la facturaci\u00f3n. En el caso de Google, generando m\u00e1s de 15 mil millones de d\u00f3lares, su porcentaje es el m\u00e1ximo: un 10. Entra en vigor a partir de este a\u00f1o fiscal y los fondos ser\u00e1n destinados a las escuelas de Maryland. Como en Europa, all\u00e1 por el mes de septiembre, un portavoz de Google ya anunci\u00f3 que estos costos ser\u00edan asumidos por los clientes. Sin embargo, en este caso, para impedirlo, la Asamblea General de Maryland present\u00f3 un nuevo proyecto de ley SB 787, prohibiendo pasar dicha carga a los anunciantes (cuando menos no de una forma directa). Igualmente, no ser\u00e1 tan f\u00e1cil, ya que ni Amazon, ni Facebook, ni Google tienen su sede en Maryland, con lo que pueden reclamar que la ley quebranta la Constituci\u00f3n gravando impuestos originados fuera del Estado. Lo que seguro podemos afirmar, es que el debate est\u00e1 ya sobre la mesa. Como cliente, \u00bfajustar\u00e1s tu presupuesto descontando esta nueva tasa?, \u00bfcrees que puede llegar una nueva regulaci\u00f3n a Europa mejorando esta ley, tal y como paso en Meryland? \u00bfC\u00f3mo repercutir\u00e1 en las agencias? \u00a1Esperamos tu opini\u00f3n en los comentarios!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.geotelecom.es\/en\/blog\/new-digital-services-tax-arrives-in-spain\/\" \/>\n<meta property=\"og:site_name\" content=\"Geotelecom\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-04T15:22:03+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The new tax for digital services arrives in Spain - Geotelecom","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.geotelecom.es\/en\/blog\/new-digital-services-tax-arrives-in-spain\/","og_locale":"en_US","og_type":"article","og_title":"El nuevo impuesto por servicios digitales llega a Espa\u00f1a - Geotelecom","og_description":"Popularizado como la &#8216;Tasa Google&#8217; en el momento de su anteproyecto de ley (hace justo ya dos a\u00f1os), el nuevo impuesto por servicios digitales se origin\u00f3 en forma de un tributo para las grandes plataformas tecnol\u00f3gicas: Google, Amazon&#8230; coincidiendo asimismo con la Tasa Tobin (una contribuci\u00f3n dirigida a la compraventa de acciones). Orientada fundamentalmente a empresas de publicidad dirigida en funci\u00f3n de gustos o intereses (y por tanto, v\u00eda cookies); no debemos olvidar que tambi\u00e9n entran en el combo, servicios de intermediarios: Uber, Cabify, Booking o Airbnb. Exento queda: Una sociedad de venta directa online con el proveedor. Por ejemplo El Corte Ingl\u00e9s o Carrefour. Una herramienta de venta de bienes y servicios entre usuarios particulares. Tomando de modelo eBay, Wallapop o Vine. Los mediadores online que suministran contenidos digitales, o prestan servicios de pago. Servicios financieros, o de transmisi\u00f3n de datos, regulados por entidades. Servicios digitales entre entidades de un mismo grupo, con una participaci\u00f3n del 100% ya sea directa, o indirecta. El gobierno de Espa\u00f1a pretend\u00eda con esto, que dichas empresas rindieran cuentas donde generan beneficios. Sin embargo, la realidad dista mucho de las expectativas, y por el momento, algunas de las que se han pronunciado, como es el caso de Google y Amazon, van a repercutir esta carga a los propios anunciantes (o al menos, parte de ella). Aprobada el pasado mes de octubre, la ley 04\/2020 LIDSD grava con un 3%. Particularmente, Google lleva cargando este impuesto por servicios digitales en los clientes de pa\u00edses como Turqu\u00eda (5%), Austria (5%) y Reino Unido (2%) desde el 1 de noviembre de 2020. Por eso, era de esperar, que Espa\u00f1a no pod\u00eda demorarse mucho m\u00e1s, y seg\u00fan indica una circular enviada por el gigante de Sillicon Valley esta semana, empezar\u00e1 a ser efectivo a partir del 1 de mayo con un 2% sobre la inversi\u00f3n de la cuenta en concreto (en esta misma fecha coincide con Francia). M\u00e9todo de cobro Haciendo referencia a la propia informaci\u00f3n de la p\u00e1gina de soporte, se har\u00e1 mediante dos v\u00edas: Pagos autom\u00e1ticos y facturaci\u00f3n mensual Sumando la tarifa al coste correspondiente en GoogleAds al final de cada mes. Por ejemplo, con un presupuesto de 100 \u20ac, acumular\u00edamos 2 \u20ac en tasas y la factura ascender\u00eda a 102 \u20ac (y a mayores, otro tipo de tributos como el IVA). Pagos manuales o prepagos Es posible que el cobro sea a posteriori, tras agotar completamente el pago, por lo que el saldo quedar\u00e1 abierto restando lo oportuno. Siguiendo una misma gu\u00eda, con una tarifa de 2\u20ac de costos operativos regulatorios para los anuncios publicados, realizando un pago de 100 \u20ac, contar\u00edamos con un cr\u00e9dito (o saldo disponible) de 98 \u20ac. De la misma forma, como en el modelo previo, continuaremos sujetos al resto de impuestos como el IVA. Para consultar todos estos movimientos, podemos acudir a la secci\u00f3n Facturaci\u00f3n &gt; Resumen &gt; Transacciones de la cuenta de Google Ads. El impuesto por servicios digitales de publicidad en Maryland Hace unas semanas, Maryland se convirti\u00f3 en el primer estado de EE. UU., en imponer un impuesto a la publicidad digital (pero muy posiblemente no ser\u00e1 el \u00faltimo).Por contra, este se aplica a compa\u00f1\u00edas que generan m\u00e1s de 100 millones de d\u00f3lares en funci\u00f3n de los ingresos anuales, y no de la inversi\u00f3n como ocurre en Europa. La tasa ir\u00e1 desde un 2&#8217;5% hasta un 10%, dependiendo precisamente de la facturaci\u00f3n. En el caso de Google, generando m\u00e1s de 15 mil millones de d\u00f3lares, su porcentaje es el m\u00e1ximo: un 10. Entra en vigor a partir de este a\u00f1o fiscal y los fondos ser\u00e1n destinados a las escuelas de Maryland. Como en Europa, all\u00e1 por el mes de septiembre, un portavoz de Google ya anunci\u00f3 que estos costos ser\u00edan asumidos por los clientes. Sin embargo, en este caso, para impedirlo, la Asamblea General de Maryland present\u00f3 un nuevo proyecto de ley SB 787, prohibiendo pasar dicha carga a los anunciantes (cuando menos no de una forma directa). Igualmente, no ser\u00e1 tan f\u00e1cil, ya que ni Amazon, ni Facebook, ni Google tienen su sede en Maryland, con lo que pueden reclamar que la ley quebranta la Constituci\u00f3n gravando impuestos originados fuera del Estado. Lo que seguro podemos afirmar, es que el debate est\u00e1 ya sobre la mesa. Como cliente, \u00bfajustar\u00e1s tu presupuesto descontando esta nueva tasa?, \u00bfcrees que puede llegar una nueva regulaci\u00f3n a Europa mejorando esta ley, tal y como paso en Meryland? \u00bfC\u00f3mo repercutir\u00e1 en las agencias? \u00a1Esperamos tu opini\u00f3n en los comentarios!","og_url":"https:\/\/www.geotelecom.es\/en\/blog\/new-digital-services-tax-arrives-in-spain\/","og_site_name":"Geotelecom","article_published_time":"2021-03-04T15:22:03+00:00","twitter_card":"summary_large_image","twitter_misc":{"Written by":"","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#article","isPartOf":{"@id":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/"},"author":{"name":"","@id":""},"headline":"El nuevo impuesto por servicios digitales llega a Espa\u00f1a","datePublished":"2021-03-04T15:22:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/"},"wordCount":781,"commentCount":0,"articleSection":["Marketing Online"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/","url":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/","name":"The new tax for digital services arrives in Spain - Geotelecom","isPartOf":{"@id":"https:\/\/www.geotelecom.es\/#website"},"datePublished":"2021-03-04T15:22:03+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.geotelecom.es\/blog\/el-nuevo-impuesto-por-servicios-digitales-llega-a-espana\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.geotelecom.es\/"},{"@type":"ListItem","position":2,"name":"El nuevo impuesto por servicios digitales llega a Espa\u00f1a"}]},{"@type":"WebSite","@id":"https:\/\/www.geotelecom.es\/#website","url":"https:\/\/www.geotelecom.es\/","name":"Geotelecom","description":"Digital Marketing Agency","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.geotelecom.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"","url":"https:\/\/www.geotelecom.es\/en\/blog\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/posts\/5662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/comments?post=5662"}],"version-history":[{"count":0,"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/posts\/5662\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/media?parent=5662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/categories?post=5662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.geotelecom.es\/en\/wp-json\/wp\/v2\/tags?post=5662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}