The entities affected by this rule are those that facilitate the provision of certain services or the sale of goods by sellers through a digital platform, website or mobile application. 

 

By way of example, a platform that allows users to sell or exchange goods, hire personal services of any kind such as classes, cleaning, repairs, personal care, etc., or the sale or lease of real estate or motor vehicles.

 

WHAT DOES IT CONSIST OF?

  • The rule applies to so-called market places or platforms that connect sellers and customers.
  • Obligation to provide information about sellers who use the platform, with some exceptions.
  • Information about sellers: activities carried out; consideration and identification of financial
    accounts used for collection; taxes, commissions,fees and other amounts withheld or charged by the operator, among others.
  • Activities subject to obligation: sale of goods, personal services, leasing of real estate or motor
    vehicles.

 

WHAT OBLIGATIONS DOES IT ENTAIL?

  • Platform operators are required to register in the census (form 040 created ad hoc) in the Specific Register of Platform Operators created for this purpose.
  • Form 238 is approved for the communication of information on sellers by platform operators. This declaration is filed during the month of January of each financial year.
  • For the 2023 financial year, the deadline is extended until April 6, 2024.
  • A specific penalty regime is established.

 

WHAT IS DAC 7?

On 30 January, Royal Decree 117/2024 was published, which develops the due diligence rules and procedures for platform operators in the field of mandatory automatic exchange of information derived from Directive 2011/16/EU (amended in 2021) on administrative cooperation in the field of taxation
(DAC7).

The purpose of this directive is to extend administrative cooperation to address the challenges posed by the digitalization of the economy and to help tax administrations collect taxes in a better and more efficient way.

 

WHAT PLATFORMS DOES IT APPLY TO?

The platform operators subject to these obligations in Spain are those that have a connection point in Spain. Specifically, it applies to those operators who:

  • have their tax residence in Spain;
  • are constituted in accordance with Spanish law;
  • have their registered office or a permanent establishment in Spain;
  • are in any of the above cases in Spain and in another Member State of the European Union and choose Spain as the Member State in which to comply with the obligations imposed by the DAC7; or
  • without being included in any of the above cases (i.e.,that it is a non-European platform operator), that facilitate the performance of the referred in a Member State and are registered in Spain as an operator.

 

We explain it in depth in RSM Alert.


 

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