{"id":11852,"date":"2026-02-04T16:24:00","date_gmt":"2026-02-04T15:24:00","guid":{"rendered":"https:\/\/www.in-diem.com\/abogados\/uncategorized\/real-penalties-and-infractions-for-non-compliance-with-dac7"},"modified":"2026-03-13T14:30:48","modified_gmt":"2026-03-13T13:30:48","slug":"real-penalties-and-infractions-for-non-compliance-with-dac7","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/abogados\/taxation\/real-penalties-and-infractions-for-non-compliance-with-dac7","title":{"rendered":"Real penalties and infractions for non-compliance with DAC7"},"content":{"rendered":"\n<p>The <strong><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32021L0514\">DAC7 Directive<\/a><\/strong> has ceased to be a regulatory forecast and has become a fully enforceable tax obligation. Since January 2023, all digital platforms operating in the European Union are required to report detailed information to tax authorities about sellers and service providers using their services. <\/p>\n\n<p>In Spain, this obligation has been in force following the transposition of the directive through <strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-1771\">Royal Decree 117\/2024<\/a><\/strong>.<\/p>\n\n<p>The current problem is not lack of awareness of DAC7, but underestimating the real consequences of non-compliance. Many platforms, intermediaries, and professionals continue to believe that this is a minor obligation, merely formal in nature. This perception is erroneous and dangerous.  <\/p>\n\n<p>In this article we comprehensively analyze:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>The penalty regime applicable to DAC7<\/strong><\/li>\n\n\n\n<li><strong>The most common tax infractions<\/strong><\/li>\n\n\n\n<li><strong>The economic fines provided for<\/strong><\/li>\n\n\n\n<li><strong>And the real risks that go beyond a simple penalty<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Is there a specific penalty regime for non-compliance with DAC7?<\/strong><\/h2>\n\n<p>Yes, and it is particularly severe.<\/p>\n\n<p>Although DAC7 is a European directive, its application in Spain is fully integrated within the national tax system. This means that breaches related to the information obligation of digital platforms are classified as <strong>tax infractions<\/strong>, regulated by <strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\">Law 58\/2003, of December 17, General Tax Law<\/a> (LGT)<\/strong>. <\/p>\n\n<p>The Spanish transposition of DAC7 expressly establishes that digital platforms and other obligated parties are subject to the duty to provide tax information. This duty is not ornamental: its breach activates the penalty regime provided for in <strong><em>articles 191 to 206 of the LGT<\/em><\/strong>, with fines that can reach significant amounts. <\/p>\n\n<p>The <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">Tax Agency<\/a> has been unequivocally warning that DAC7 is part of its tax control strategy and that non-compliance will be subject to verification, requirement, and, where appropriate, penalty.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Most frequent types of infractions related to DAC7<\/strong><\/h2>\n\n<p>Tax infractions arising from non-compliance with DAC7 are not all the same. The following details the <strong>most frequent conducts<\/strong> that may give rise to penalty proceedings: <\/p>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-5d457d539c8d25c2d7c562d931521a66\"><strong>1. Failure to file the information return as an obligated party<\/strong><\/h3>\n\n<p>This is the most serious infraction and, unfortunately, also the most frequent. It occurs when a digital platform that meets the criteria for being subject to DAC7 completely omits filing the annual information return on sellers and service providers. <\/p>\n\n<p>According to <strong><em>article 198 of the LGT<\/em><\/strong>, failure to file information returns constitutes a serious tax infraction.<\/p>\n\n<p><strong>Applicable penalty: FINE<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>200 euros<\/strong> for each data item or set of data referring to the same person or entity<\/li>\n\n\n\n<li>A minimum of <strong>400 euros<\/strong> and a maximum that can reach <strong>20,000 euros<\/strong> per unfiled return.<\/li>\n<\/ul>\n\n<p>The calculation is not trivial: if a platform was required to report information on 500 sellers and filed no return whatsoever, the penalty can be devastating.<\/p>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-db4cd8f5889e908dab35c2de15dfe6ab\"><strong>2. Incomplete, incorrect filing or with inaccurate data<\/strong><\/h3>\n\n<p>It is not enough to <em>&#8220;file something&#8221;<\/em>. The regulations require reporting, among other data: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Complete identification of the seller<\/li>\n\n\n\n<li>Amounts received<\/li>\n\n\n\n<li>Number of transactions<\/li>\n\n\n\n<li>Commissions and fees charged<\/li>\n\n\n\n<li>Taxes withheld, if any<\/li>\n<\/ul>\n\n<p>Filing incomplete, incorrect, or false data also constitutes a tax infraction.<\/p>\n\n<p><strong>Applicable penalty: FINE<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>150 euros<\/strong> for each incomplete, inaccurate, or false data item or set of data<\/li>\n\n\n\n<li>A minimum of <strong>300 euros<\/strong> and a maximum of <strong>20,000 euros<\/strong>.<\/li>\n<\/ul>\n\n<p>This penalty is particularly relevant for platforms that file &#8220;minimum&#8221; returns, believing they are formally complying, but without the quality of information required by the regulations.<\/p>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-c695f0a43f209a43596c708bdb467945\"><strong>3. Filing outside the deadline<\/strong><\/h3>\n\n<p>DAC7 <strong>establishes a strict calendar:<\/strong> information must be filed <strong>before January 31 of the year following the reporting period.<\/strong> Any subsequent filing constitutes non-compliance with the legal deadline.<\/p>\n\n<p>Late filing, without prior requirement from the Administration, is penalized with a fine of <strong>200 euros<\/strong> per data item or set of data, with a minimum of <strong>400 euros<\/strong> and a maximum of <strong>20,000 euros<\/strong>. If filing occurs after a requirement from the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">Tax Agency<\/a>, the penalty may be higher. <\/p>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-8190a413aeb299c325159d3f7699488b\"><strong>4. Failure to retain documentation<\/strong><\/h3>\n\n<p>Digital platforms must not only file information: they must also <strong>retain documentation<\/strong> that justifies the data reported during the statute of limitations period (four years, extendable in case of open proceedings).<\/p>\n\n<ul class=\"wp-block-list\">\n<li>May generate specific penalties<\/li>\n\n\n\n<li>Creates an <strong>unfavorable presumption<\/strong> in case of inspection<\/li>\n<\/ul>\n\n<p>If the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">Tax Agency<\/a> cannot verify the data because the platform did not retain documentation, the burden of proof falls on the taxpayer.<\/p>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-ec6dd5fd2a53328626946eb2016f7111\"><strong>5. Resistance, obstruction, or refusal to comply with Tax Agency requirements<\/strong><\/h3>\n\n<p>When the Tax Agency requires additional information, clarifications, or supplementary documentation within the framework of a verification related to DAC7, the obligated party must actively cooperate.<\/p>\n\n<p><strong>Applicable penalty (art. 203 LGT):<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Fixed fine of <strong>150,000 euros<\/strong><\/li>\n<\/ul>\n\n<p>Resistance, refusal, or failure to appear constitutes a <strong>very serious infraction<\/strong>.<\/p>\n\n<p>This is one of the highest penalties in the Spanish tax system.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Economic penalties: amounts and graduation criteria<\/strong><\/h2>\n\n<p>The fines provided for breaches related to DAC7 are not symbolic. In addition to the amounts already mentioned, it is essential to understand that there are <strong>graduation criteria<\/strong> that can significantly increase the initial penalty. <\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>Most common aggravating factors<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Recidivism:<\/strong> If the platform or obligated party was previously penalized for similar infractions, the new penalty may be increased by up to 25%.<\/li>\n\n\n\n<li><strong>Concealment of information:<\/strong> When intentionality is evident in the breach or concealment of relevant data, the penalty may reach its maximum degree.<\/li>\n\n\n\n<li><strong>Economic volume:<\/strong> Although penalties for non-compliance with information obligations have legal caps, the Tax Agency may consider the economic dimension of the platform&#8217;s activity when assessing the concurrence of other liabilities.<\/li>\n\n\n\n<li><strong>Economic harm to the Public Treasury:<\/strong> If non-compliance with DAC7 has hindered the detection of undeclared transactions by sellers, there may be additional liabilities.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>Joint and several liability of administrators<\/strong><\/h3>\n\n<p>In the case of digital platforms constituted as companies, administrators may be considered <strong>subsidiarily or jointly liable<\/strong> for tax penalties if certain circumstances occur, such as gross negligence in complying with the entity&#8217;s tax obligations or willful misconduct.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Real risks beyond the fine<\/strong><\/h2>\n\n<p>The greatest danger of non-compliance with DAC7 is not the fine itself.<\/p>\n\n<p>The collateral effects can be much more serious and lasting.<\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-0c5dec1b3b0c823c5869e7b48f5d4c8c\"><strong>\u2794 Initiation of general tax inspections<\/strong><\/h3>\n\n<p>Non-compliance with the information obligation under DAC7 is, in practice, a warning signal for the Tax Agency. A platform that does not report adequately is, in the eyes of the tax authorities, a platform with a high probability of having other tax irregularities. <\/p>\n\n<p>It is not uncommon for a penalty proceeding for non-compliance with DAC7 to lead to a <strong>general tax inspection<\/strong> on Corporate Income Tax, VAT, withholdings, and other taxes of the platform. And, in those cases, the temporal scope may extend up to four years. <\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-ff6611bfa56c8f12c37a7a6a89b14d20\"><strong>\u2794 Retroactive regularizations<\/strong><\/h3>\n\n<p>If the Tax Agency detects that the platform did not report information on certain sellers or service providers, it can cross-reference data with its own databases and proceed to regularize the tax situation of those sellers. But in addition, it may require the platform to provide retroactive information, with corresponding penalties for each undeclared period. <\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-36178a2501aa7259abf489864b0cb5a1\"><strong>\u2794 Derivation of tax liability<\/strong><\/h3>\n\n<p>In certain cases, especially when the platform acts as an intermediary in transactions subject to withholding or payment on account, non-compliance with information obligations may result in a <strong>derivation of tax liability<\/strong>. That is, the platform may be held liable for payment of the tax debts of sellers who operated through it. <\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-10dd4c70f86f12df558cdecf47dc2bd6\"><strong>\u2794 Reputational and commercial impact<\/strong><\/h3>\n\n<p>Beyond strictly tax matters, non-compliance with DAC7 can have consequences for the platform&#8217;s corporate reputation. In an environment where tax transparency and regulatory compliance are increasingly valued by investors, clients, and business partners, a public tax penalty can seriously damage brand image and market confidence. <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Most frequent risk profiles in DAC7 proceedings<\/strong><\/h2>\n\n<h4 class=\"wp-block-heading\"><em>From our experience in tax defense and advisory on European regulatory compliance, we have identified recurring risk profiles that generate conflicts with the Tax Agency. Although each situation is unique and requires individualized analysis, there are common patterns worth knowing to avoid falling into them. <\/em><\/h4>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-864d7d3a3a76d6843a63e072ec49af0a\"><strong>\u25c6 Profile 1: Platforms that underestimate their status as obligated parties<\/strong><\/h3>\n\n<p><strong>Description of the problem:<\/strong> Niche or medium-sized platforms operating in sectors such as vacation rentals, freelance professional services, sale of artisanal or second-hand products, which erroneously believe that DAC7 only applies to &#8220;large platforms&#8221; like Airbnb or Amazon.<\/p>\n\n<p><strong>Interpretation error:<\/strong> Considering that there is a minimum threshold of turnover or number of users to be subject to DAC7, when in reality the subjection criteria are objective and do not depend on the size of the platform.<\/p>\n\n<p><strong>Common consequences:<\/strong> Complete omission of the return for one or several fiscal years. When the Tax Agency cross-references data with other sources (banks, other platforms that did report, VAT returns), it detects the discrepancy and proceeds to penalize retroactively. The economic volume at stake is usually between 500,000 and 5 million euros, with hundreds of unreported sellers.  <\/p>\n\n<p><strong>Additional aggravating factor:<\/strong> These platforms usually lack adequate registration and documentation systems, which makes subsequent regularization extremely difficult and aggravates penalties for failure to retain information.<\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-2431189cf9ca919309d3c3d48ccf456b\"><strong>\u25c6 Profile 2: Professionals who become intermediaries without knowing it<\/strong><\/h3>\n\n<p><strong>Description of the problem:<\/strong> Self-employed individuals or small businesses that began by providing services directly (consulting, design, training, etc.) and that, over time, created a website or platform where other professionals also offer their services in exchange for a commission or fee.<\/p>\n\n<p><strong>Interpretation error:<\/strong> Failing to identify the moment when their activity ceased to be purely professional to become intermediation of third-party services, thus crossing the DAC7 application threshold.<\/p>\n\n<p><strong>Expected penalty impact:<\/strong> They usually file late returns after receiving the first requirement from the Tax Agency. The base penalty is lower (being voluntary although late filing), but the cost of regularizing the entire operational structure, implementing compliance systems, and, occasionally, modifying the legal form of the activity is added. <\/p>\n\n<p><strong>Additional complexity:<\/strong> These professionals often mix their own income with third-party commissions in the same bank account and invoicing system, which complicates the historical reconstruction of data to comply with DAC7.<\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-402adb9743af8b9180c30e1c115aabbf\"><strong>\u25c6 Profile 3: Foreign platforms with commercial presence in Spain<\/strong><\/h3>\n\n<p><strong>Description of the context:<\/strong> Digital platforms incorporated in other EU countries (especially Ireland, the Netherlands, Luxembourg) or outside the EU, operating in Spain facilitating services or sales of sellers resident in Spanish territory.<\/p>\n\n<p><strong>Misunderstanding about the obligation:<\/strong> Believing that by not having a permanent establishment in Spain nor being fiscally registered here, they have no obligation to report information to the Spanish Tax Agency about sellers resident in Spain.<\/p>\n\n<p><strong>Detection mechanisms:<\/strong> The Spanish Tax Agency receives automatic information through DAC7 information exchange mechanisms. If a foreign platform does not report correctly, the AEAT can request it directly through mutual administrative assistance. In addition, it cross-references this information with VAT and income tax returns of Spanish sellers.  <\/p>\n\n<p><strong>Cross-border complexity:<\/strong> Determining the competent authority to receive DAC7 information depends on specific criteria (platform residence, place of incorporation, presence of permanent establishment). Error in this determination does not exempt from liability and may result in multiple penalties if several Member States claim the information. <\/p>\n\n<p><strong>Additional risk:<\/strong> These platforms may face simultaneous penalty proceedings in several countries, with multiplication of legal and compliance costs.<\/p>\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color has-medium-font-size wp-elements-5491c2b8fe0bff7f878e5ef462cf8212\"><strong>\u25c6 Profile 4: Platforms that believe they comply but do so defectively<\/strong><\/h3>\n\n<p><strong>Description of the risk:<\/strong> Platforms that do file a DAC7 return, but with incomplete information, incorrect activity codes, aggregated amounts instead of itemized, or incorrect tax identifications of sellers.<\/p>\n\n<p><strong>Origin of the problem:<\/strong> Deficiencies in IT systems for data capture, lack of validation of information provided by sellers, or attempts to &#8220;minimize&#8221; reported information for fear of harming platform users.<\/p>\n\n<p><strong>Detection by the AEAT:<\/strong> When the Tax Agency cross-references data received from the platform with individual seller returns, it detects discrepancies: amounts that do not match, sellers not correctly identified, misclassified activities.<\/p>\n\n<p><strong>Practical consequence:<\/strong> Although the platform filed a return (avoiding the most serious penalty), it receives penalties for inaccurate or incomplete data. In addition, a verification proceeding is opened that generates multiple requirements, obligation to file supplementary returns and, in many cases, leads to general inspection. <\/p>\n\n<p><strong>Aggravating factor:<\/strong> If the Tax Agency considers that the inaccuracy was intentional (to protect sellers who do not declare), it may apply the maximum degree of penalty and assess the concurrence of resistance or obstruction.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>When is specialized legal advice essential?<\/strong><\/h2>\n\n<p>Compliance with DAC7 is not merely an accounting or administrative matter. It is a first-level tax obligation, with complex legal implications and potentially serious consequences. <\/p>\n\n<p>The assistance of a tax lawyer specialized in international tax law and penalty proceedings is essential at the following times:<\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>Before receiving any requirement<\/strong><\/h3>\n\n<p>The best defense is prevention. A DAC7 compliance audit, conducted by a specialized professional, allows identifying risks, correcting past breaches through supplementary returns, and designing robust internal protocols. <\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>After receiving a requirement from the Tax Agency<\/strong><\/h3>\n\n<p>If the Tax Agency has sent a requirement requesting information, clarifications, or documentation related to DAC7, the response must be technical, complete, and legally grounded. A deficient reply can aggravate the situation or give rise to additional penalties for resistance or obstruction. <\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>Upon detecting past breaches<\/strong><\/h3>\n\n<p>If a platform identifies that it has not properly complied with DAC7 in previous fiscal years, the correct strategy is not to &#8220;wait and see what happens.&#8221; There is the possibility of filing supplementary or late returns, which can significantly reduce penalties and even avoid them if filed before the Administration initiates verification actions. <\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>During a penalty proceeding or an inspection<\/strong><\/h3>\n\n<p>If a penalty proceeding or tax inspection related to DAC7 has already been initiated, technical defense is absolutely essential. It is necessary to analyze the appropriateness of penalties, the correct application of graduation criteria, the existence of grounds excluding liability and, where appropriate, file appeals or request penalty reductions. <\/p>\n\n<p>To understand in detail the operation and scope of this directive, you may consult our previous article: <strong>DAC7: what it is, who it affects, and what information is reported to the Tax Authority.<\/strong><\/p>\n\n<p><\/p>\n\n\n\n\n    <meta charset=\"UTF-8\"\/><meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\"\/><title>Infograf\u00eda: Sanciones DAC7 &#8211; Incumplimientos y Multas<\/title><style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;600;700&display=swap');\n        \n        * {\n            margin: 0;\n            padding: 0;\n            box-sizing: border-box;\n        }\n        \n        body {\n            font-family: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', 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        background: #2a9bb8;\n        }\n        \n        .logo-footer {\n            margin-top: 20px;\n            font-size: 12px;\n            opacity: 0.7;\n        }\n        \n        @media (max-width: 600px) {\n            .header h1 {\n                font-size: 24px;\n            }\n            \n            .stats-grid {\n                grid-template-columns: 1fr;\n            }\n            \n            .content {\n                padding: 30px 20px;\n            }\n        }\n    <\/style><div class=\"infografia-container\"><!-- Header --><div class=\"header\"><h1>Sanciones DAC7:<br\/>Lo que debes saber<\/h1><p>Infracciones y multas reales por incumplimiento<\/p><\/div><!-- Contenido --><div class=\"content\"><!-- Secci\u00f3n 1: Infracciones principales --><div class=\"seccion\"><div class=\"seccion-titulo\">\u26a0\ufe0f Infracciones m\u00e1s frecuentes<\/div><div class=\"infraccion-box\"><div class=\"infraccion-titulo\">1. No presentar declaraci\u00f3n<\/div><div class=\"infraccion-sancion\">Hasta 20.000\u20ac<\/div><div class=\"infraccion-detalle\">200\u20ac por cada dato omitido (m\u00ednimo 400\u20ac)<\/div><\/div><div class=\"infraccion-box\"><div class=\"infraccion-titulo\">2. Datos incompletos o incorrectos<\/div><div class=\"infraccion-sancion\">Hasta 20.000\u20ac<\/div><div class=\"infraccion-detalle\">150\u20ac por cada dato inexacto (m\u00ednimo 300\u20ac)<\/div><\/div><div class=\"infraccion-box\"><div class=\"infraccion-titulo\">3. Presentaci\u00f3n fuera de plazo<\/div><div class=\"infraccion-sancion\">Hasta 20.000\u20ac<\/div><div class=\"infraccion-detalle\">Plazo l\u00edmite: 31 de enero del a\u00f1o siguiente<\/div><\/div><div class=\"infraccion-box\"><div class=\"infraccion-titulo\">4. Resistencia u obstrucci\u00f3n<\/div><div class=\"infraccion-sancion\">150.000\u20ac<\/div><div class=\"infraccion-detalle\">Infracci\u00f3n muy grave ante requerimientos de Hacienda<\/div><\/div><\/div><!-- Alerta agravantes --><div class=\"alerta-box\"><h3>\ud83d\udd3a Factores que agravan las sanciones:<\/h3><ul><li>Reincidencia: +25% en la sanci\u00f3n<\/li><li>Ocultaci\u00f3n intencionada de informaci\u00f3n<\/li><li>Alto volumen econ\u00f3mico de operaciones<\/li><li>Perjuicio econ\u00f3mico a la Hacienda P\u00fablica<\/li><\/ul><\/div><!-- Stats --><div class=\"seccion\"><div class=\"seccion-titulo\">\ud83d\udcb0 Sanciones econ\u00f3micas reales<\/div><div class=\"stats-grid\"><div class=\"stat-card\"><div class=\"stat-numero\">200\u20ac<\/div><div class=\"stat-texto\">Por cada dato omitido en declaraci\u00f3n no presentada<\/div><\/div><div class=\"stat-card\"><div class=\"stat-numero\">150\u20ac<\/div><div class=\"stat-texto\">Por cada dato incompleto o inexacto<\/div><\/div><div class=\"stat-card\"><div class=\"stat-numero\">20.000\u20ac<\/div><div class=\"stat-texto\">M\u00e1ximo por declaraci\u00f3n (infracciones leves\/graves)<\/div><\/div><div class=\"stat-card\"><div class=\"stat-numero\">150.000\u20ac<\/div><div class=\"stat-texto\">Sanci\u00f3n por resistencia u obstrucci\u00f3n<\/div><\/div><\/div><\/div><!-- Consecuencias --><div class=\"alerta-box\" style=\"background: #ffebee; border-left-color: #d32f2f;\"><h3>\u26a1 M\u00e1s all\u00e1 de la multa:<\/h3><ul><li>Inspecciones tributarias generales (IVA, Sociedades)<\/li><li>Regularizaciones retroactivas de ejercicios anteriores<\/li><li>Derivaci\u00f3n de responsabilidad tributaria<\/li><li>Da\u00f1o reputacional corporativo<\/li><\/ul><\/div><\/div><!-- Footer CTA --><div class=\"footer-cta\"><h3>\u00bfNecesitas asesoramiento especializado?<\/h3><p>No esperes a recibir una sanci\u00f3n. Prevenir es m\u00e1s econ\u00f3mico que defender.<\/p><a href=\"#contacto\" class=\"cta-button\">Consulta con expertos<\/a><div class=\"logo-footer\">IN DIEM Abogados | Especialistas en Derecho Tributario<\/div><\/div><\/div>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>How does IN DIEM help you with DAC7?<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d5848c637d0281c34a64ce0892b7ee6c\" style=\"font-size:18px\"><strong>The importance of specialized legal advice<\/strong><\/h3>\n\n<p><strong>Prevention is always more efficient\u2014and less costly\u2014than remediation<\/strong><\/p>\n\n<p>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 ignorance. <\/p>\n\n<p>In this context, <strong>IN DIEM<\/strong> accompanies companies, digital platforms, and professionals in adopting a proactive legal strategy, designed to minimize risks, ensure regulatory compliance, and protect the taxpayer&#8217;s position before administrative actions are initiated.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\">At <strong>IN DIEM Abogados<\/strong> we advise companies, digital platforms, and professionals affected by <strong>DAC7<\/strong>, acting from the outset to identify tax risks, ensure regulatory compliance, and protect your position before the Tax Agency.<\/h3>\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>We can help you with:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Immediate analysis of your situation regarding DAC7<\/strong>, determining whether you are subject to information obligations and what your real level of exposure is before the AEAT.<\/li>\n\n\n\n<li><strong>Review of DAC7 reports filed since 2023<\/strong>, detecting errors, omissions, or inconsistencies that may give rise to verification or penalty proceedings.<\/li>\n\n\n\n<li><strong>Assessment of tax obligations from previous fiscal years<\/strong>, quantifying risks and evaluating voluntary regularizations before inspection actions.<\/li>\n\n\n\n<li><strong>Implementation and review of DAC7 tax compliance systems<\/strong>, especially for digital platforms, including due diligence protocols, identity verification, and annual reporting procedures.<\/li>\n\n\n\n<li><strong>Legal defense in verification and tax inspection proceedings<\/strong> initiated from DAC7 information, with design of specific defensive strategies and protection of your rights as a taxpayer.<\/li>\n\n\n\n<li><strong>Tax planning compatible with DAC7<\/strong>, reviewing business structures, invoicing models, and income flows to operate with legal certainty and tax efficiency.<\/li>\n<\/ul>\n\n<p>We have <strong>specific experience in digital taxation, online platforms, and complex tax proceedings<\/strong>, which allows us to act with legal judgment, practical knowledge of AEAT operations, and a strategic vision oriented toward prevention.<\/p>\n\n<p>If your company, platform, or professional activity may be affected by DAC7, <strong>it is essential to analyze the situation as soon as possible<\/strong>.<br\/>Early action allows reducing risks, avoiding unnecessary penalties, and facing the new environment of tax transparency with legal certainty.<\/p>\n\n<h3 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>IN DIEM: legal certainty in an environment of total transparency<\/strong><\/h3>\n\n<p>The technical complexity of DAC7, its interaction with European and national regulations, and the significant economic and legal consequences arising from non-compliance make specialized legal advice not an expense, but a strategic investment in legal certainty, business continuity, and corporate sustainability.<\/p>\n\n<p><strong>In a scenario where the Tax Authority already has the data, the real competitive advantage is anticipation.<\/strong><\/p>\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>That is where IN DIEM makes the difference.<\/strong><\/p>\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">In the upcoming articles in this series we will delve into critical aspects such as the specific penalty regime, tax inspection proceedings arising from DAC7, defense and regularization strategies, and regulatory evolution toward DAC8 (crypto assets). Meanwhile, the recommendation for companies and professionals is clear: assess their current position, identify potential risks, and act with legal certainty. <\/mark><\/p>\n\n<p><strong>If your company or digital platform may be affected by DAC7, having specialized legal advice is key to complying with regulations and avoiding unnecessary tax risks. At IN DIEM Abogados we analyze your case and help you act with certainty. <\/strong><\/p>\n\n<p class=\"has-luminous-vivid-orange-color has-text-color has-link-color wp-elements-ddeb9f5d1cd6ff7c0c17c32fa938dfea\"><strong>Contact us. We are here to help you. <\/strong><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider double-dotted\" ><\/div><\/div><\/div><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Frequently asked questions<\/strong><\/h2>\n\n<div class=\"gdlr-shortcode-wrapper\"><div class=\"gdlr-item gdlr-accordion-item style-1\"  ><div class=\"accordion-tab active pre-active\" ><h4 class=\"accordion-title\" ><i class=\"icon-minus\" ><\/i><span>What is DAC7 and why is it mandatory in Spain?<\/span><\/h4><div class=\"accordion-content\"><p>DAC7 is a European directive that requires digital platforms to report detailed information to the Tax Agency about sellers and service providers operating through them. In Spain, this obligation is fully enforceable and non-compliance constitutes a punishable tax infraction. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>What penalties exist for non-compliance with DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>Non-compliance with DAC7 may result in significant economic fines, including penalties for failing to file the information return, filing it outside the deadline, doing so with incorrect or incomplete data, failing to retain documentation, or resisting Tax Agency requirements.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>How much can the fine be for not filing DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>Failure to file the DAC7 return may be penalized with 200 euros for each data item or set of data, with a minimum of 400 euros and a maximum of 20,000 euros per return, without prejudice to other applicable aggravating factors.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Is filing DAC7 with errors also punishable?<\/span><\/h4><div class=\"accordion-content\"><p>Yes. Filing incomplete, inaccurate, or false data constitutes a tax infraction. The penalty may amount to 150 euros for each incorrect data item, with a minimum of 300 euros and a maximum of 20,000 euros.  <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>What happens if I file DAC7 outside the deadline?<\/span><\/h4><div class=\"accordion-content\"><p>Late filing of DAC7 is also punishable. If filed outside the deadline without prior requirement, economic penalties apply. If there is a requirement from the Tax Agency, the penalty may be increased.  <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Can the Tax Agency inspect a platform for non-compliance with DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>Yes. Non-compliance with DAC7 usually acts as a trigger for general tax inspections, which may cover VAT, Corporate Income Tax, withholdings, and other taxes over several fiscal years. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Can administrators be liable for DAC7 penalties?<\/span><\/h4><div class=\"accordion-content\"><p>In certain cases, administrators of digital platforms may be declared subsidiarily or jointly liable for tax penalties if there is gross negligence or willful misconduct in non-compliance with DAC7 obligations.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Are foreign platforms required to comply with DAC7 in Spain?<\/span><\/h4><div class=\"accordion-content\"><p>Yes. Foreign platforms operating with sellers resident in Spain may be required to report information to the Spanish Tax Agency, even without a permanent establishment, through DAC7 automatic information exchange mechanisms. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Is it possible to reduce or avoid penalties for past DAC7 breaches?<\/span><\/h4><div class=\"accordion-content\"><p>In certain cases, voluntary filing of late or supplementary returns before the Tax Agency initiates actions can significantly reduce penalties or even avoid them.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>When is it advisable to consult a lawyer specialized in DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>It is advisable to have specialized legal advice before receiving requirements, upon detecting past breaches, or during penalty proceedings or tax inspections related to DAC7, given the legal complexity and high economic risk.<\/p>\n<\/div><\/div><\/div><\/div>\n\n<p class=\"has-luminous-vivid-orange-color has-text-color has-link-color wp-elements-fc084a979d8e36ca0b0ec2964e853546\"><strong>We accompany you at every stage of the process<\/strong>.<\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider double-dotted\" ><\/div><\/div><\/div><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-e12200b0225e2daecbd7865cf0788842\" style=\"color:#0a3151\"><strong>Other publications on our blog that may interest you <\/strong><\/h2>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><\/p>\n\n<p>We are at your disposal for whatever you need. You can reach us through the IN DIEM Lawyers Telephone (+34) <strong>916 353 892.<\/strong> In cases of Emergency you have us at the IN DIEM 24-Hour Emergency Lawyers Telephone: (+34) <strong>610 667 452.<\/strong> <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-8defd8e07c5b7ec745a0514c4b4db9e3\" style=\"color:#0a3151\"><strong>Did you know that IN DIEM Abogados offers an online service and an urgent service?<\/strong><\/h2>\n\n<p>We offer our clients the option of being assisted via video call or videoconference, as well as by telephone, according to our clients\u2019 preference, so that the assistance is as personal as possible, with absolute immediacy, without the need to travel. This service is complemented by communication via email, which facilitates the analysis and delivery of documentation. <\/p>\n\n<p>Likewise, we have urgent and 24-hour services available for our companies, handling national and international contracting operations.<\/p>\n\n<p class=\"has-text-color\" style=\"color:#0029a4\">For more information on the Online Legal Advisory Service <strong><a href=\"https:\/\/www.in-diem.com\/abogados-on-line\">HERE<\/a><\/strong>, the 24-hour and Emergency Service, <strong><a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\">HERE<\/a><\/strong>, and some recognitions we leave you this <a href=\"https:\/\/www.proveedores.com\/proveedores\/abogados-in-diem-asesoramiento-personal-y-online-especializado\/\"><strong>link<\/strong><\/a>.<\/p>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"5475\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg\" alt=\"\" class=\"wp-image-5475\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-600x338.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-300x169.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-768x432.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1536x864.jpg 1536w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-100x56.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">Online Legal Advisory<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"465\" data-id=\"4350\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg\" alt=\"IN DIEM 24-hour Emergency Lawyer - Seville Malaga Huelva Madrid Las Palmas Dos Hermanas Mairena Coria del Rio\" class=\"wp-image-4350\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-600x273.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-300x136.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-768x349.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-100x45.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">24-hour and Emergency Legal Service <\/figcaption><\/figure>\n<\/figure>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4\">Anything else about IN DIEM Lawyers? We leave you this brief introductory video&#8230; <\/h2>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?wmode=transparent\" width=\"620\" height=\"348\" ><\/iframe><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<p>Would you like to have an in-person meeting with us? You can find us in Madrid, Las Palmas de Gran Canaria, Tenerife, Malaga, Seville, Huelva, Tomares, Coria del Rio, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, Mairena del Aljarafe&#8230; it will be a pleasure to assist you&#8230;!! <\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comprehensive analysis of penalties for non-compliance with DAC7 in Spain, including tax infractions, real fines, aggravating criteria, and tax risks for digital platforms, administrators, and professionals.<\/p>\n","protected":false},"author":13,"featured_media":11865,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1719],"tags":[1470,1720,1721,1725,1722,1723,1724],"class_list":["post-11852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation","tag-aeat","tag-dac7","tag-dac7-spain","tag-digital-economy","tag-digital-platforms","tag-european-taxation","tag-tax-obligations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DAC7 penalties in Spain: real fines and tax risks<\/title>\n<meta name=\"description\" content=\"Learn about the penalties for non-compliance with DAC7 in Spain, the most common infractions, applicable fines, and real tax risks for digital platforms.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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