A bill implementing European Directive 2021/514 (DAC7) was published in the Official State Gazette on 25 May 2023.
The bill is aimed at improving the existing tax reporting framework to address challenges posed by the digitization of the economy and includes additional reporting requirements for reporting financial institutions with respect to reportable account holders.
Source: KPMG
Latest Posts in "Spain"
- New Revision 1.20 of AES Export Declaration Guide Published for Enhanced Customs Communication
- Briefing document & Podcast: E-Invoicing in Spain
- EU Regulation 2025/1728 Amends Origin Proof Procedures, Extends PEM Convention Rules Retroactively
- Spain’s E-Invoicing Mandate Explained: Key Dates, Requirements, and How to Prepare
- Briefing document: Spain’s VeriFactu Verified Billing System