In late October, Spain finalised its Tax on Certain Digital Services to tax online businesses where previous physical tax rules were inappropriate. This law is designed to update tax law with modern business models and targets online advertising services, online intermediation services and data transmission services, applying an indirect 3% levy for the provision of any digital services by an online business in Spain. To put this into perspective, this tax alone will generate approximately 1 billion euros which are intended to be funnelled back into Spain’s COVID-19 relief and support.