Concepts and definitions of the Tax Law on Certain Digital Services.

Digital content: the data provided in digital format, such as computer programs, applications, music, videos, texts, games and any other computer program, other than the representative data of the digital interface itself.

For the purposes of this Law, it will be understood by:

  1. Digital content: the data provided in digital format, such as computer programs, applications, music, videos, texts, games and any other computer program, other than the representative data of the digital interface itself.
  2. Internet Protocol (IP) address: code assigned to interconnected devices to enable their communication over the Internet.
  3. Group: group of entities in which one entity holds or may hold control of another or others according to the criteria established in article 42 of the Commercial Code, regardless of their residence and the obligation to prepare consolidated annual accounts.
  4. Digital interface: any program, including websites or parts thereof, or application, including mobile applications, or any other means, accessible to users, that enables digital communication.
  5. Digital services: exclusively online advertising, online intermediation and data transmission services will be considered as such.
  6. Online advertising services: those consisting of the inclusion in a digital interface, own or of third parties, of advertising directed to the users of said interface. When the entity that includes the advertising does not own the digital interface, it will be considered the provider of the advertising service to said entity, and not to the entity that owns the interface.
  7. Online intermediation services: those of making available to users a multifaceted digital interface (which allows interaction with different users concurrently) that facilitates the realization of deliveries of underlying goods or services directly between users, or that allows them to locate other users and interact with them.
  8. Data transmission services: those for the transmission with consideration, including the sale or assignment, of those collected about users, which have been generated by activities carried out by the latter in digital interfaces.
  9. User: any person or entity that uses a digital interface.
  10. Targeted advertising: any form of commercial digital communication for the purpose of promoting a product, service or brand, aimed at users of a digital interface based on the data collected from them. All advertising will be considered “targeted advertising”, unless proven otherwise.
  11. Regulated financial services: financial services for which a regulated financial entity is authorized to provide.
  12. Regulated financial entity: financial service provider that is subject to authorization, or registration, and supervision in application of any national standard or harmonization measure for the regulation of financial services adopted by the European Union, including those providers of financial services subject to supervision in accordance with regulations not issued by the European Union which, by virtue of a legal act of the European Union, is considered equivalent to the measures of the European Union.

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