Preparation of an analysis and proposal of an alternative on the taxes known as “Digital Canon” in Spain and its comparison and standardization with the European environment.
Exhaustive analysis of the tariff levels and methodologies in the field of the so-called “digital canon” in Spain for the full range of products affected by it. Subsequent analysis at an equally exhaustive level of these levels and methodologies in the entire European environment, including all the existing legal and methodological nuances. Elaboration, based on the previous analysis, of a general model of the application of this “digital levy” in Spain, as well as the creation of a comparative pan-European model applicable to any State.