Spain: Implementation of EU Directive DAC7 via Royal Decree No. 117/2024

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The Spanish Official Gazette published Royal Decree No. 117/2024, which implements EU Council Directive 2021/514 (DAC7) focusing on administrative cooperation in taxation. This directive mandates the automatic exchange of financial account information (AEOI) for digital platform operators. The decree introduces several measures:


  1. Digital platform operators are now obligated to report seller information to EU countries and respective tax authorities.
  2. It establishes reporting procedures and deadlines.
  3. A framework is provided for competent authorities to carry out joint audits.
  4. Provisions regarding confidentiality and the protection of personal data are outlined.


Effective from February 1, 2024, the royal decree has been in force since January 1, 2023, with provisions concerning due diligence.



Source: boe.es

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