The Spanish Parliament approved final legislation to implement the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive) in December 2020.
The Spanish Council of Ministers then approved the Royal Decree implementing the Spanish Mandatory Disclosure Regime (MDR) Regulations on 6 April 2021, which further developed the implementation of the Directive.
On 13 April 2021, the Spanish Ministry of Taxation released an Order and a Resolution which approved the electronic forms and deadlines for reporting, as well as the communications to be made between intermediaries and taxpayers in accordance with the MDR rules.
In particular, Form 234 is approved to report cross-border reportable obligations by intermediaries or relevant taxpayers; Form 235 will be used by intermediaries for the quarterly reporting of marketable arrangements and Form 236 governs the annual reporting of arrangements being used by taxpayers.
As established in the Order, reportable arrangements which triggered reporting during the transition period (from 25 June 2018 to 30 June 2020) and until such Order entered into force (14 April 2021) must be reported within 30 calendar days from that date (i.e., by 14 May 2021).
Source EY
