Spain: Forms for new reporting obligations for digital platform operators (DAC7)

New reporting requirements for digital platform operators under European Directive 2021/514 (DAC7)

New reporting requirements for digital platform operators

A draft order was published on 23 November 2023 approving forms for the new reporting requirements for digital platform operators under European Directive 2021/514 (DAC7) effective 1 January 2023:

  • Form 040: “Registration, modification and deletion in the operator registry of unqualified foreign platform and in the registration of other platform operators obliged to communicate information”
  • Model 238: “Informative declaration for the communication of information by platform operators”

Although Law 13/2023 of 24 May 2023 transposing DAC7 has yet to be implemented because the required implementing regulations have yet to be approved, it is expected that reporting platform operators will be required to submit their first information returns under the new DAC7 rules by 1 January 2024. Read TaxNewsFlash

Read a November 2023 report [PDF 558 KB] prepared by the KPMG member firm in Spain




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