Spain: Update on new reporting obligations for digital platform operators (DAC7)
Reporting platform operators must submit their first information returns under the new DAC7 rules by 1 January 2024.
Update on new reporting obligations
Law 13/2023 of 24 May 2023 transposing European Directive 2021/514 (DAC7)—which would introduce new reporting requirements for digital platform operators effective 1 January 2023—has yet to be implemented because the required implementing regulations have yet to be approved.
Despite the lack of implementing regulations, reporting platform operators must submit their first information returns under the new DAC7 rules by 1 January 2024.
Read a November 2023 report [PDF 615 KB] prepared by the KPMG member firm in Spain
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