DAC7 in Spain: what it is, who it affects, and how it impacts digital platforms and companies

IMPORTANT: This article was drafted in accordance with the European and Spanish regulatory framework in effect at the time of its publication, specifically Directive (EU) 2021/514—DAC7—and its transposition into Spanish law through Royal Decree 117/2024, dated January 30. Given that the reporting obligations of digital platforms, the Tax Agency’s criteria, and the penalty regime may be subject to administrative development or updates, each specific case must be reviewed in accordance with current regulations and the actual tax situation of the operator or seller in question.

The content of this article is provided for informational and educational purposes only and does not constitute legal or tax advice. To assess your specific case, we recommend that you contact our firm.

Why does DAC7 change the rules of the game for digital platforms?

The digital economy has radically transformed how companies operate. Marketplaces, holiday rental platforms, transport apps, online intermediaries, and cross-border e-commerce generate billions of euros in transactions every year.

However, this digital expansion has also posed significant challenges for European tax authorities, which have traditionally struggled to identify and properly tax the income generated through these platforms.

The Council Directive (EU) 2021/514, known as DAC7 (Directive on administrative cooperation in the field of taxation, seventh amendment), represents a structural shift in tax oversight of the digital ecosystem. Since January 2023, digital platforms have had new reporting obligations that allow the Tax Agency to automatically access detailed data on sellers, landlords, and service providers operating through them.

For companies, platforms, and professionals, this means that the tax opacity that characterised certain digital business models is definitively over. Understanding the scope of DAC7, assessing whether your activity is affected, and adopting the necessary legal measures is not optional: it is a matter of regulatory compliance, risk mitigation, and business sustainability.

What is DAC7 and what is its purpose?

The DAC7 Directive is part of a broader European strategy aimed at improving tax transparency and combating evasion in the digital economy. Adopted by the Council of the European Union on 22 March 2021, this regulation establishes a mandatory framework for the automatic exchange of information between Member States’ tax authorities on income earned by sellers through digital platforms.

Main objectives of DAC7

DAC7’s stated objective is threefold:

1. Increase tax transparency in activities carried out through digital platforms, where it has traditionally been difficult for tax authorities to identify taxpayers and quantify their income.
2. Facilitate tax compliance, both for sellers (who will know their data is being reported) and for platforms (which take on an active role as reporting entities).
3. Ensure tax fairness, ensuring that those who generate income through digital channels are taxed under conditions equivalent to those operating through traditional structures.

Transposition of DAC7 in Spain

In Spain, the transposition of Directive (EU) 2021/514 (DAC7) has been completed through Royal Decree 117/2024, of 30 January, which sets out the due diligence and reporting rules and procedures for digital platform operators and amends the General Regulation on tax management and inspection actions and procedures. Previously, Royal Decree-Law 7/2021, of 27 April, had already introduced relevant amendments to Law 58/2003, the General Tax Law, regarding information exchange and administrative cooperation, and Order HFP/1307/2022, of 21 December, regulated certain technical aspects of informative returns filed with the State Tax Administration Agency (AEAT). However, it is Royal Decree 117/2024 that specifically details the reporting obligations arising from DAC7 and provides for its effective implementation within the Spanish tax system.

Since 1 January 2023, digital platforms operating in Spain are required to collect, verify, and report annually information on the sellers using their services, provided certain thresholds and conditions are met.

Who DAC7 really affects: platforms, sellers, and sectors under scrutiny

➔ Digital platforms required to report

DAC7 precisely defines what is considered a “platform operator” subject to reporting obligations. A digital presence is not enough: the platform must act as an intermediary facilitating transactions between sellers and customers, and receive consideration arising from those transactions.

Among others, the following are required to report:

• General marketplaces (Amazon, eBay, Etsy, Wallapop in its professional capacity).
• Property rental platforms (Airbnb, Booking.com, Vrbo, Homeaway).
• Passenger transport platforms (Uber, Cabify, Bolt).
• Freelance services platforms (Upwork, Fiverr, Freelancer).
• Platforms selling digital services or physical products that act as intermediaries between sellers and buyers.
• Vehicle rental platforms between individuals or companies.

The determining criterion is that the platform facilitates the transaction and receives a commission, fee, or economic consideration for that intermediation.

Platforms that solely provide advertising services or external links without actively participating in the transaction are not required to do so.

In addition, the criterion of tax residence or significant presence in Spain determines whether the platform must report to the AEAT, whether due to a permanent establishment, tax residence, or a relevant volume of transactions with sellers resident in Spain.

Affected vendors and service providers

DAC7 does not affect all users of digital platforms, but rather those whose economic activities exceed certain thresholds.

Sellers subject to reporting:

• Individuals or legal entities with more than 30 transactions per year or who exceed €2,000 in consideration.
• Landlords renting property for temporary residential or commercial use.
• Providers of personal services (transport, freelance work, professional services).
• Sellers of physical or digital goods who operate on a regular basis.

The following are excluded from the report:

• Occasional sellers who do not meet the established thresholds.
• Public entities and non-profit organisations in certain circumstances.
• Pure B2B transactions where the platform does not actively intermediate.

Sectors Under Special Surveillance

The experience of other European countries and guidance from the European Commission indicate that certain sectors are receiving priority attention:

1. Tourist and holiday rentals: owners who rent properties through platforms.
2. The collaborative economy and gig economy (VTC, couriers, freelancers).
3. Cross-border e-commerce: sellers operating from Spain to other European countries or vice versa.
4. Sales of digital products and online services (training, consultancy, graphic design, programming, and other professional services offered through platforms).

What information is reported to the Tax Agency: the level of detail is significant

DAC7 requires the reporting of individualised and comprehensive information on each seller subject to reporting.

Platforms must collect and transmit annually to the AEAT the information.

1. Seller identification details

• Full name or company name.
• Full tax address.
• Tax Identification Number (NIF) or foreign equivalent (VAT, tax ID).
• Date of birth (for individuals).
• Bank account number where payments are received (IBAN).

2. Details on the activity carried out

• Total consideration obtained in the calendar year (gross income).
• Total number of transactions carried out.
• Commissions, fees, or withholdings applied by the platform.
• Type of activity: sale of goods, provision of services, property rental, passenger transport, etc.
• Property address (in the case of rentals).
• Number of days rented (in the case of holiday rentals).

3. Information on cross-border payments

When the seller resides in a Member State different from that of the platform, the information is automatically exchanged between the corresponding tax authorities. This means that a Spanish seller operating on a German platform will have their data reported to the AEAT, and vice versa.

The report must be submitted before 31 January of the year following the reported tax period. In other words, the data for financial year 2024 must be reported to the AEAT before 31 January 2025.

The OECD has developed technical standards (Model Rules for Reporting by Platform Operators) that serve as an international reference, and which the European Union has adapted through DAC7 to ensure interoperability between tax systems.

What changes with DAC7 compared to the previous situation?

Before DAC7 entered into force, tax oversight of income generated through digital platforms was fragmented, reactive, and largely dependent on the investigative capacity of each national tax authority.

This structural change means that the “low tax visibility” strategy that some operators maintained is no longer viable.

General risks arising from non-compliance: full visibility before the Tax Agency

➔ Risks for digital platforms

• Specific penalty regime.
• Reputational and operational liability.
• Possible operational restrictions (or blocks) in serious cases.

➔ Risks for sellers and service providers

Sellers whose data is reported to the AEAT and who have not correctly declared their income face:

1. Verification and inspection procedures.
2. Regularisation of non-time-barred tax years.
3. Tax penalties.
4. Impact on other taxes (VAT, withholdings, instalment payments).
5. Possible criminal liability in serious cases.

DAC7 does not create new tax obligations, but decisively increases the Administration’s monitoring capacity.

How does IN DIEM help you with DAC7?

The importance of specialized legal advice

Prevention is always more efficient—and less costly—than cure

The new regulatory framework derived from DAC7 has brought about a radical change in tax control of the digital economy. The information that the AEAT now receives is massive, automated, and cross-border, leaving very little room for improvisation or lack of knowledge.

In this context, IN DIEM supports companies, digital platforms, and professionals in adopting a proactive legal strategy, designed to minimize risks, ensure regulatory compliance, and protect the taxpayer’s position before administrative actions are initiated.

We can help you with:

• Immediate analysis of your situation regarding DAC7, determining if you are subject to reporting obligations and what your real level of exposure to the AEAT is.
• Review of DAC7 reports made since 2023, detecting errors, omissions, or inconsistencies that may lead to verification or penalty procedures.
• Evaluation of tax obligations from previous years, quantifying risks and assessing voluntary regularizations before inspection actions.
• Implementation and review of DAC7 tax compliance systems, especially for digital platforms, including due diligence protocols, identity verification, and annual reporting procedures.
• Legal defense in tax verification and inspection procedures initiated based on DAC7 information, with the design of specific defensive strategies and protection of your rights as a taxpayer.
• Tax planning compatible with DAC7, reviewing business structures, invoicing models, and income flows to operate with legal certainty and tax efficiency.

We have specific experience in digital taxation, online platforms, and complex tax procedures, which allows us to act with legal judgment, practical knowledge of the AEAT’s operations, and a strategic vision oriented towards prevention.

If your company, platform, or professional activity may be affected by DAC7, it is essential to analyze the situation as soon as possible.
Early action allows for reducing risks, avoiding unnecessary penalties, and facing the new environment of tax transparency with legal certainty.

IN DIEM: legal certainty in an environment of total transparency

The technical complexity of DAC7, its interaction with European and national regulations, and the significant economic and legal consequences of non-compliance mean that specialised legal advice is not an expense, but a strategic investment in legal certainty, business continuity, and business sustainability.

In a scenario where the Tax Agency already has the data, the real competitive advantage is to anticipate.

That’s where IN DIEM makes the difference.

Contact us. We are here to help you.

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