Spain: Digital platform operators must file returns under DAC7 by 8 April 2024

Royal Decree 117/2024, which implements due diligence procedures and rules for the mandatory automatic exchange of information by digital platform operators in line with European Directive 2021/514 (DAC7), was published in the Official State Gazette on 31 January 2024.

The DAC7 directive introduced an immediate report of information obligation for digital platform operators and established rules for the effective exchange of information between European Union Member States.

The new regulations aim to establish the due diligence procedures and rules for digital platforms when reporting information on sellers operating on them in accordance with the DAC 7 directive, and to complete the regulation of the new registration and reporting obligations incumbent upon digital platforms.

Additionally, Order HAC/72/2024 was published in the Official State Gazette on 5 February 2024, approving the registration and return forms (Form 040 and Form 238) for the reporting of information by platform operators.

Following publication of the regulations and the relevant registration and return forms, digital platform operators in Spain now have until 8 April 2024 to file their first informative return under DAC7.

Read a March 2024 report [PDF 595 KB] prepared by the KPMG member firm in Spain