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Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax)

Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax) is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €29.

QUARTERLY self-assessment of the Tax on Certain Digital Services (IDSD, known in Spain as the Tasa Google): Ley 4/2020 art. 4. A rate of 3 % on online advertising, online intermediation and the transmission of data from users located in Spanish territory (art. 7 RD 400/2021). Who must file: companies with worldwide turnover of over 750 M € and over 3 M € from digital services in Spain (art. 8). Filing window: days 1-30 of the month following the end of the quarter (April, July, October, January).

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Estimated total cost
from €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Quarterly, days 1-30 of the month following the end of the quarter (Orden HAC/590/2021).
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 29 €, with no tasa (official fee). On top of that, the digital services tax due (3 % of the taxable revenue, which varies from quarter to quarter)..

Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax): how is it filed?

  1. 1Answer the questions in the chat (about 15 minutes).
  2. 2We check the thresholds under art. 8 Ley 4/2020 (750 M € worldwide plus 3 M € in Spain).
  3. 3We calculate the tax = 3 % × the total taxable base.
  4. 4Payment of 29 €.
  5. 5Sign the mandate from your phone.
  6. 6We file the Modelo 490 online with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •Worldwide annual accounts for the previous year (to evidence turnover).
  • •Country-by-country breakdown of digital revenue, with the methodology used to allocate it to Spain.
  • •Technical record of users located in Spain (IP address / device).
  • •Advertising contracts / intermediation agreements / data transfer agreements.

Legal basis and things to bear in mind

  • Legal framework: Ley 4/2020 + RD 400/2021 + Orden HAC/590/2021.
  • Single rate of 3 % on the taxable base (art. 10).
  • Who is liable: large digital companies that meet both thresholds.
  • The place of supply is determined by where the user is located (RD 400/2021 arts. 4-7).

Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax): frequently asked questions

Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €, with no tasa (official fee). On top of that, the digital services tax due (3 % of the taxable revenue, which varies from quarter to quarter).. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). This procedure carries no official tasa.

Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax): how long does it take?

Quarterly, days 1-30 of the month following the end of the quarter (Orden HAC/590/2021).

Modelo 490: Tax on Certain Digital Services (the Spanish digital services tax): which documents do I need?

You need to have to hand: Worldwide annual accounts for the previous year (to evidence turnover)., Country-by-country breakdown of digital revenue, with the methodology used to allocate it to Spain., Technical record of users located in Spain (IP address / device)., Advertising contracts / intermediation agreements / data transfer agreements.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.

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