DAC7 – tax reporting obligations for digital platforms enter into force in Spain

6 February 2024


Council Directive (EU) 2021/514 of 22 March 2021 (and DAC7’s reporting obligations) has been fully transposed into Spanish law on 31 January 2024 following the publication of Royal Decree 117/2024 in Spain’s Official State Gazette (BOE).

Contact lawyers

Joana Coll

Joana Coll
Member no. 44543 of the Barcelona Bar Association Tax joana.coll@uria.com +34915860400

Teresa Morales

Teresa Morales
Member no. 127168 of the Madrid Bar Association Tax teresa.morales@uria.com +34915860400

Reyes Nieto

Associate Barcelona
reyes.nieto@uria.com
+34934165100
Reyes Nieto
Member no. 46751 of the Barcelona Bar Association Tax reyes.nieto@uria.com +34934165100