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 payment of the self-assessment for the first quarter of 2021 will be made within the period provided for the presentation and payment of the self-assessment corresponding to the second quarter of 2021 (from July 1 to 31, 2021). Therefore, the first tax returns will not be submitted until July 1, 2021.