Act 13/2023, of 24 May, amends Act 58/2003, of 17 December, General Tax (LGLG T), in several respects, including a new additional provision in the LGT (hereinafter D.A. Of the LGT). This provision aims to establish a new obligation of information and due diligence relating to the informative tax return of platform operators obliged in the field of mutual assistance, for those matters that require regulation by law with a legal rank.
This additional provision makes the transposition to the LGT of Directive (EU) 2021/514 of the Council of 22 March 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7).
Source: sede.agenciatributaria.gob.es
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