Upcoming fee changes in Spain following introduction of Digital Services Tax

The Spanish government has introduced a 3% Digital Services Tax (DST) that is effective since January 16, 2021. We wanted to let you know that as of April 1st, 2021 we will increase Referral fees by 3% for items sold in Spain to reflect this additional tax.

Frequently Asked Questions (FAQ)

What is the Spanish Digital Services Tax?

The Spanish government has introduced a Digital Services Tax (DST), effective since January 16, 2021. It is a 3% tax on the revenues generated from the provision of certain digital services, online advertising services, online intermediation services, and sale of data generated from user on digital interfaces. See here for more information.

How much will fees increase by?

Referral fees will increase by 3%.

To calculate the increase on referral fees rates, which are percentage based, you should add 3% to the current fee amount. For example, a 15% referral fee on a product sold for €100 currently equates to €15. As of April 1st, 2021, this will increase by 3% (or €0.45) to become €15.45, or the equivalent of a 15.45% fee rate. Please note that this is not an increase of 3 percentage points.

What fee types are being increased?

The following fee types are being increased in Spain as of April 1st, 2021:

• Referral fees: referral fees are calculated as a percentage of each ordered product’s gross sales proceeds. Learn more about this fee type here. The increase will be applied to referral fees across all categories, for items sold on Amazon.es.

Example: on an item for which the referral fee on Amazon.es is currently 15.00%, you will pay a fee of 15.45% starting April 1st, 2021.

What fee types are not being increased?

Unless the fee type is stated above, it will not be subject to the 3% increase at this time.