The Tax on Certain Digital Services approved by Law 4/2020, of October 15 (BOE October 16), comes into force on January 16, 2021.

Its settlement period is quarterly. At present, the filing deadline, provided for in the draft ministerial order approving the self-assessment form for the tax, is the month following the corresponding assessment period.

However, for this first year of application, 2021, the presentation and entry of the self-assessment for the first quarter of 2021 will be carried out within the period provided for the presentation and entry of the self-assessment corresponding to the second quarter of 2021 (from 1 to 31 July 2021). Therefore, the first tax self-assessments will not be submitted until July 1, 2021.