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Spain Implements EU Directive DAC7 via Royal Decree No. 117/2024

  • Royal Decree No. 117/2024 has been published in the Spanish Official Gazette.
  • The decree implements EU Council Directive 2021/514 (DAC7) on administrative cooperation in taxation.
  • The directive requires digital platform operators to exchange financial account information.
  • Digital platform operators must report seller information to EU countries and tax authorities.
  • The decree establishes reporting procedures and deadlines.
  • Competent authorities can carry out joint audits under the framework provided.
  • Provisions regarding confidentiality and personal data protection are outlined.
  • The royal decree has been in force since January 1, 2023, with provisions concerning due diligence.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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