On 16 October 2020, Spain published Law No. 4/2020 of 15 October 2020 and Law No. 5/2020 of 15 October 2020 in the Official Gazette, which provide for the introduction of the Digital Services Tax (DST) and the Financial Transactions Tax (FTT), respectively. Both laws enter into force 3 months after their publication, i.e., 16 January 2020, with certain transitional provisions.