{"id":11987,"date":"2026-02-18T00:00:00","date_gmt":"2026-02-17T23:00:00","guid":{"rendered":"https:\/\/www.in-diem.com\/abogados\/uncategorized\/dac7-in-spain-what-it-is-who-it-affects-and-how-it-impacts-digital-platforms-and-companies"},"modified":"2026-03-14T13:41:25","modified_gmt":"2026-03-14T12:41:25","slug":"dac7-in-spain-what-it-is-who-it-affects-and-how-it-impacts-digital-platforms-and-companies","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/abogados\/taxation\/dac7-in-spain-what-it-is-who-it-affects-and-how-it-impacts-digital-platforms-and-companies","title":{"rendered":"DAC7 in Spain: what it is, who it affects, and how it impacts digital platforms and companies"},"content":{"rendered":"\n<p><a href=\"https:\/\/www.in-diem.com\/wp-admin\/edit.php?post_type=post\"><\/a><\/p>\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#dac7-reglas-del-juego\"><strong>Why does DAC7 change the rules of the game for digital platforms?<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#que-es-dac7\"><strong>What is DAC7 and what is its purpose?<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#afecta-dac7\"><strong>Who DAC7 really affects: platforms, sellers, and sectors under scrutiny<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#informacion-hacienda\"><strong>What information is reported to the Tax Agency: the level of detail is significant<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#cambios-dac7\"><strong>What changes with DAC7 compared to the previous situation?<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#riesgos-incumplimiento\"><strong>General risks arising from non-compliance: full visibility before the Tax Agency<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#ayuda-in-diem\"><strong>How does IN DIEM help you with DAC7?<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#preguntas-frecuentes\"><strong>Frequently Asked Questions<\/strong><\/a><\/li>\n<\/ul>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"dac7-reglas-del-juego\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading .wp-block-heading { margin-top: 0; } has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>Why does DAC7 change the rules of the game for digital platforms?<\/strong>\n<\/h2>\n\n<p><strong>The digital economy has radically transformed how companies operate. <\/strong><em>Marketplaces<\/em>, holiday rental platforms, transport apps, online intermediaries, and cross-border e-commerce generate billions of euros in transactions every year.<\/p>\n\n<p>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.<\/p>\n\n<p>The <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32021L0514\">Council Directive (EU) 2021\/514<\/a>, known as <strong>DAC7<\/strong> (Directive on administrative cooperation in the field of taxation, seventh amendment), represents a structural shift in tax oversight of the digital ecosystem. <strong>Since January 2023, digital platforms have had new reporting obligations<\/strong> that allow <a href=\"https:\/\/www.hacienda.gob.es\/\">the Tax Agency<\/a> to automatically access detailed data on sellers, landlords, and service providers operating through them.<\/p>\n\n<p>For companies, platforms, and professionals, this means that the tax opacity that characterised certain digital business models is definitively over. Understanding the scope of <strong>DAC7<\/strong>, assessing whether your activity is affected, and adopting the necessary legal measures is not optional: it is a <strong>matter of regulatory compliance, risk mitigation, and business sustainability.<\/strong> <\/p>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"que-es-dac7\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading .wp-block-heading { margin-top: 0; } has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>What is DAC7 and what is its purpose?<\/strong>\n<\/h2>\n\n<p>The <strong>DAC7 Directive<\/strong> is part of a broader European strategy aimed at improving tax transparency and combating evasion in the digital economy. Adopted by the <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-transparency-cooperation\/administrative-co-operation-and-mutual-assistance\/dac7_en\">Council of the European Union<\/a> on 22 March 2021, this regulation establishes a <strong>mandatory framework for the automatic exchange of information<\/strong> between Member States\u2019 tax authorities on income earned by sellers through digital platforms. <\/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-2088d7204af2957aeb15c811a29e9964\"><strong>Main objectives of DAC7<\/strong><\/h3>\n\n<p>DAC7\u2019s stated objective <strong>is threefold<\/strong>:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Increase tax transparency<\/strong> in activities carried out through digital platforms, where it has traditionally been difficult for tax authorities to identify taxpayers and quantify their income.<\/li>\n\n\n\n<li><strong>Facilitate tax compliance<\/strong>, both for sellers (who will know their data is being reported) and for platforms (which take on an active role as reporting entities).<\/li>\n\n\n\n<li><strong>Ensure tax fairness<\/strong>, ensuring that those who generate income through digital channels are taxed under conditions equivalent to those operating through traditional structures.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-168eb9c8cb297fb4e2dbb5e6503f1620\"><strong>Transposition of DAC7 in Spain<\/strong><\/h3>\n\n<p><strong>In Spain, the transposition of Directive (EU) 2021\/514 (DAC7) has been completed through <\/strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-1771\"><strong>Royal Decree 117\/2024, of 30 January<\/strong>,<\/a> which sets out the due diligence and reporting rules and procedures for digital platform operators and amends the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984\">General Regulation on tax management and inspection actions and procedures<\/a>. Previously, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-6872\"><strong>Royal Decree-Law 7\/2021, of 27 April<\/strong>,<\/a> had already introduced relevant amendments to <strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\">Law 58\/2003, the General Tax Law<\/a><\/strong>, regarding information exchange and administrative cooperation, and <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2022-22252\"><strong>Order HFP\/1307\/2022,<\/strong><\/a><strong> of 21 December<\/strong>, regulated certain technical aspects of informative returns filed with the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">State Tax Administration Agency (AEAT).<\/a> 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. <\/p>\n\n<p><strong>Since 1 January 2023, digital platforms operating in Spain are required <\/strong>to collect, verify, and report annually information on the sellers using their services, provided certain thresholds and conditions are met.<\/p>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"afecta-dac7\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>Who DAC7 really affects: platforms, sellers, and sectors under scrutiny<\/strong>\n<\/h2>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>\u2794<\/strong> <strong>Digital platforms required to report<\/strong><\/h3>\n\n<p>DAC7 precisely defines what is considered a &#8220;<strong>platform operator<\/strong>&#8221; subject to reporting obligations. <strong>A digital presence is not enough:<\/strong> the platform <strong>must act as an intermediary<\/strong> facilitating transactions between sellers and customers, and receive consideration arising from those transactions.<\/p>\n\n<p>Among others, the following are required to report:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>General marketplaces<\/strong> (Amazon, eBay, Etsy, Wallapop in its professional capacity).<\/li>\n\n\n\n<li><strong>Property rental platforms<\/strong> (Airbnb, Booking.com, Vrbo, Homeaway).<\/li>\n\n\n\n<li><strong>Passenger transport platforms<\/strong> (Uber, Cabify, Bolt).<\/li>\n\n\n\n<li><strong>Freelance services platforms<\/strong> (Upwork, Fiverr, Freelancer).<\/li>\n\n\n\n<li><strong>Platforms selling digital services or physical products<\/strong> that act as intermediaries between sellers and buyers.<\/li>\n\n\n\n<li><strong>Vehicle rental platforms<\/strong> between individuals or companies.<\/li>\n<\/ul>\n\n<p>The determining criterion is that the platform <strong><em>facilitates the transaction<\/em><\/strong> and receives a <strong><em>commission, fee, or economic consideration<\/em><\/strong> for that intermediation.<\/p>\n\n<p><strong>\ud83d\udeab Platforms that only offer advertising services or external links without actively participating in the transaction are not required to report.<\/strong><\/p>\n\n<p>In addition, the criterion of <strong><em>tax residence or significant presence<\/em><\/strong> in Spain determines whether the platform must report to the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">AEAT<\/a>, whether due to a permanent establishment, tax residence, or a relevant volume of transactions with sellers resident in Spain.<\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>\u2794 Affected sellers and service providers<\/strong><\/h3>\n\n<p>DAC7 does not affect all users of digital platforms, but rather those whose economic activities exceed certain thresholds.<\/p>\n\n<p><strong>\u2714\ufe0f Sellers subject to reporting:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Individuals or legal entities with more than 30 transactions per year or who exceed \u20ac2,000 in consideration.<\/li>\n\n\n\n<li>Landlords renting property for temporary residential or commercial use.<\/li>\n\n\n\n<li>Providers of personal services (transport, freelance work, professional services).<\/li>\n\n\n\n<li>Sellers of physical or digital goods who operate on a regular basis.<\/li>\n<\/ul>\n\n<p><strong>\u274c Excluded from reporting:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Occasional sellers who do not meet the established thresholds.<\/li>\n\n\n\n<li>Public entities and non-profit organisations in certain circumstances.<\/li>\n\n\n\n<li>Pure B2B transactions where the platform does not actively intermediate.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>\u2794 Sectors under particular scrutiny<\/strong><\/h3>\n\n<p>The experience of other European countries and guidance from the <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-cooperation-and-control\/administrative-cooperation\/dac-7-platform-economy_en\">European Commission<\/a> indicate that certain sectors are receiving priority attention:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>Tourist and holiday rentals: owners who rent properties through platforms.<\/li>\n\n\n\n<li>The collaborative economy and gig economy (VTC, couriers, freelancers).<\/li>\n\n\n\n<li>Cross-border e-commerce: sellers operating from Spain to other European countries or vice versa.<\/li>\n\n\n\n<li>Sales of digital products and online services (training, consultancy, graphic design, programming, and other professional services offered through platforms).<\/li>\n<\/ol>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"informacion-hacienda\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>What information is reported to the Tax Agency: the level of detail is significant<\/strong>\n<\/h2>\n\n<p>DAC7 requires the reporting of <strong>individualised and comprehensive<\/strong> information on each seller subject to reporting.<\/p>\n\n<p>Platforms must collect and transmit annually to the <a href=\"http:\/\/La%20experiencia%20de%20otros%20pa%C3%ADses%20europeos%20y%20las%20orientaciones%20de%20la%20Comisi%C3%B3n%20Europea%20indican%20que%20ciertos%20sectores%20est%C3%A1n%20recibiendo%20atenci%C3%B3n%20prioritaria:\">AEAT<\/a> the information.<\/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-801afe9a091b273fde874c8a5fd0ad28\"><strong>1. Seller identification details<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Full name or company name.<\/li>\n\n\n\n<li>Full tax address.<\/li>\n\n\n\n<li>Tax Identification Number (NIF) or foreign equivalent (VAT, tax ID).<\/li>\n\n\n\n<li>Date of birth (for individuals).<\/li>\n\n\n\n<li>Bank account number where payments are received (IBAN).<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-d29abb37b327b460f4accdc4b43466bd\"><strong>2. Details on the activity carried out<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Total consideration obtained in the calendar year (gross income).<\/li>\n\n\n\n<li>Total number of transactions carried out.<\/li>\n\n\n\n<li>Commissions, fees, or withholdings applied by the platform.<\/li>\n\n\n\n<li>Type of activity: sale of goods, provision of services, property rental, passenger transport, etc.<\/li>\n\n\n\n<li>Property address (in the case of rentals).<\/li>\n\n\n\n<li>Number of days rented (in the case of holiday rentals).<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading has-vivid-cyan-blue-color has-text-color has-link-color has-medium-font-size wp-elements-0cebcb122a49ef389a90bb23324454d2\"><strong>3. Information on cross-border payments<\/strong><\/h3>\n\n<p>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. <\/p>\n\n<p>The report must be submitted <strong>before 31 January of the year following the reported tax period<\/strong>. In other words, the data for financial year 2024 must be reported to the AEAT before 31 January 2025. <\/p>\n\n<p>The <a href=\"https:\/\/www.oecd.org\/es.html\">OECD<\/a> has developed technical standards (<a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/international-tax-compliance-policies-and-best-practices\/model-reporting-rules-for-digital-platforms.html\">Model Rules for Reporting by Platform Operators<\/a>) that serve as an international reference, and which the European Union has adapted through DAC7 to ensure interoperability between tax systems.<\/p>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"cambios-dac7\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>What changes with DAC7 compared to the previous situation?<\/strong>\n<\/h2>\n\n<p>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.<\/p>\n\n<div class=\"comparativa-dac7 compacta\"><style>.comparativa-dac7.compacta {\n    max-width: 800px;\n    margin: 25px auto;\n    font-family: 'Aptos', 'Segoe UI', Arial, sans-serif;\n    background: #ffffff;\n    box-shadow: 0 6px 20px rgba(10, 49, 81, 0.12);\n    border-radius: 6px;\n    overflow: hidden;\n}\n\n\/* HEADER *\/\n.compacta .header-comparativa {\n    background: #0A3151;\n    color: white;\n    text-align: center;\n    padding: 18px 20px;\n}\n\n.compacta .header-comparativa h2 {\n    font-size: 20px;\n    margin-bottom: 4px;\n}\n\n.compacta .header-comparativa p {\n    font-size: 13px;\n    opacity: 0.9;\n}\n\n\/* COLUMNAS *\/\n.compacta .contenedor-columnas {\n    display: flex;\n}\n\n.compacta .columna {\n    flex: 1;\n    padding: 22px 20px;\n}\n\n.compacta .columna-antes {\n    background: #E6E6E6;\n    border-right: 2px solid #33B4D6;\n}\n\n.compacta .columna-despues {\n    background: #f9f9f9;\n}\n\n\/* T\u00cdTULOS *\/\n.compacta .titulo-columna {\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    margin-bottom: 15px;\n    padding-bottom: 8px;\n    border-bottom: 2px solid #33B4D6;\n}\n\n.compacta .icono-columna {\n    font-size: 24px;\n    margin-right: 8px;\n}\n\n.compacta .titulo-columna h3 {\n    font-size: 16px;\n    font-weight: 700;\n    color: #0A3151;\n    text-transform: uppercase;\n}\n\n\/* LISTAS *\/\n.compacta .lista-caracteristicas {\n    list-style: none;\n}\n\n.compacta .lista-caracteristicas li {\n    margin-bottom: 14px;\n    padding-left: 28px;\n    font-size: 13.5px;\n    line-height: 1.5;\n    color: #333;\n    position: relative;\n}\n\n.compacta .columna-antes li:before {\n    content: \"\u2717\";\n    position: absolute;\n    left: 0;\n    top: 0;\n    color: #e74c3c;\n    font-size: 18px;\n    font-weight: bold;\n}\n\n.compacta .columna-despues li:before {\n    content: \"\u2713\";\n    position: absolute;\n    left: 0;\n    top: 0;\n    color: #27ae60;\n    font-size: 18px;\n    font-weight: bold;\n}\n\n.compacta .titulo-item {\n    font-weight: 700;\n    color: #0A3151;\n    display: block;\n    margin-bottom: 2px;\n}\n\n\/* FOOTER *\/\n.compacta .footer-comparativa {\n    background: #33B4D6;\n    color: white;\n    text-align: center;\n    padding: 16px 20px;\n}\n\n.compacta .footer-comparativa p {\n    font-size: 13px;\n    margin: 0;\n}\n\n.compacta .footer-comparativa .enfasis {\n    font-weight: 700;\n    font-size: 15px;\n    display: block;\n    margin-top: 6px;\n}\n\n\/* M\u00d3VIL *\/\n@media (max-width: 640px) {\n    .compacta .contenedor-columnas {\n        flex-direction: column;\n    }\n\n    .compacta .columna-antes {\n        border-right: none;\n        border-bottom: 2px solid #33B4D6;\n    }\n}\n<\/style><div class=\"header-comparativa\"><h2>\u2696\ufe0f El Cambio de Paradigma con DAC7<\/h2><p>Impacto real en el control fiscal digital<\/p><\/div><div class=\"contenedor-columnas\"><div class=\"columna columna-antes\"><div class=\"titulo-columna\"><span class=\"icono-columna\">\ud83d\udcca<\/span><h3>Antes<\/h3><\/div><ul class=\"lista-caracteristicas\"><li><span class=\"titulo-item\">Opacidad<\/span>Sin acceso sistem\u00e1tico a datos<\/li><li><span class=\"titulo-item\">Control reactivo<\/span>Inspecciones aisladas<\/li><li><span class=\"titulo-item\">Desigualdad<\/span>Ventaja frente al comercio tradicional<\/li><li><span class=\"titulo-item\">Fronteras fiscales<\/span>Escasa visibilidad internacional<\/li><\/ul><\/div><div class=\"columna columna-despues\"><div class=\"titulo-columna\"><span class=\"icono-columna\">\ud83c\udfaf<\/span><h3>Despu\u00e9s<\/h3><\/div><ul class=\"lista-caracteristicas\"><li><span class=\"titulo-item\">Intercambio autom\u00e1tico<\/span>Datos enviados a la AEAT<\/li><li><span class=\"titulo-item\">Control preventivo<\/span>Cruces masivos de informaci\u00f3n<\/li><li><span class=\"titulo-item\">Plataformas responsables<\/span>Debida diligencia y sanciones<\/li><li><span class=\"titulo-item\">Visibilidad total<\/span>Vendedores identificados<\/li><\/ul><\/div><\/div><\/div>\n\n<p>This structural change means that the <strong>&#8220;low tax visibility&#8221;<\/strong> strategy that some operators maintained is no longer viable.<\/p>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"riesgos-incumplimiento\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>General risks arising from non-compliance: full visibility before the Tax Agency<\/strong>\n<\/h2>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>\u2794 Risks for digital platforms<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Specific penalty regime.<\/strong><\/li>\n\n\n\n<li><strong>Reputational and operational liability.<\/strong><\/li>\n\n\n\n<li><strong>Possible operational restrictions<\/strong> (or blocks) in serious cases.<\/li>\n<\/ul>\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">These aspects, including the specific amounts and penalty procedures, will be analysed in detail in the second article in this series.<\/mark><\/p>\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\"><strong>\u2794 Risks for sellers and service providers<\/strong><\/h3>\n\n<p>Sellers whose data is reported to the AEAT and who have not correctly declared their income face:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>Verification and inspection procedures.<\/li>\n\n\n\n<li>Regularisation of non-time-barred tax years.<\/li>\n\n\n\n<li>Tax penalties.<\/li>\n\n\n\n<li>Impact on other taxes (VAT, withholdings, instalment payments).<\/li>\n\n\n\n<li>Possible criminal liability in serious cases.<\/li>\n<\/ol>\n\n<p>DAC7 <strong>does not create new tax obligations<\/strong>, but <strong>decisively increases the Administration\u2019s monitoring capacity.<\/strong><\/p>\n\n\n\n\n    <meta charset=\"UTF-8\"\/><meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\"\/><title>Infograf\u00eda DAC7 Espa\u00f1a<\/title><style>* {\n            margin: 0;\n            padding: 0;\n            box-sizing: border-box;\n        }\n        \n        .infografia-dac7 {\n            max-width: 600px;\n            margin: 40px auto;\n            font-family: 'Aptos', 'Segoe UI', Arial, sans-serif;\n            background: #ffffff;\n            box-shadow: 0 10px 40px rgba(10, 49, 81, 0.15);\n            border-radius: 8px;\n            overflow: hidden;\n        }\n        \n        .seccion {\n            padding: 30px 35px;\n        }\n        \n        .header {\n            background: #0A3151;\n            color: white;\n            text-align: center;\n            padding: 40px 35px;\n            position: relative;\n        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.lista-checks {\n            list-style: none;\n            margin-top: 15px;\n        }\n        \n        .lista-checks li {\n            font-size: 16px;\n            line-height: 1.8;\n            color: #333;\n            padding-left: 30px;\n            position: relative;\n            margin-bottom: 10px;\n        }\n        \n        .lista-checks li:before {\n            content: \"\u2713\";\n            position: absolute;\n            left: 0;\n            color: #33B4D6;\n            font-weight: 700;\n            font-size: 20px;\n        }\n        \n        .lista-bullets {\n            list-style: none;\n            margin-top: 15px;\n        }\n        \n        .lista-bullets li {\n            font-size: 16px;\n            line-height: 1.8;\n            color: #333;\n            padding-left: 25px;\n            position: relative;\n            margin-bottom: 10px;\n        }\n        \n        .lista-bullets li:before {\n            content: \"\u2022\";\n            position: absolute;\n            left: 0;\n            color: #0A3151;\n            font-weight: 700;\n            font-size: 24px;\n            line-height: 1.4;\n        }\n        \n        .destaque-numero {\n            text-align: center;\n            margin-top: 20px;\n        }\n        \n        .destaque-numero .titulo-destaque {\n            font-size: 18px;\n            font-weight: 700;\n            margin-bottom: 15px;\n            text-transform: uppercase;\n            letter-spacing: 0.5px;\n        }\n        \n        .destaque-numero .numero {\n            font-size: 28px;\n            font-weight: 700;\n            margin: 10px 0;\n            display: block;\n        }\n        \n        .destaque-numero .separador {\n            font-size: 20px;\n            font-weight: 700;\n            margin: 8px 0;\n            display: block;\n        }\n        \n        .caja-fecha {\n            text-align: center;\n            margin-top: 20px;\n            padding: 20px;\n            background: rgba(10, 49, 81, 0.05);\n            border-radius: 6px;\n            border-left: 4px solid #33B4D6;\n        }\n        \n        .caja-fecha .fecha-principal {\n            font-size: 24px;\n            font-weight: 700;\n            color: #0A3151;\n            margin-bottom: 10px;\n        }\n        \n        .caja-fecha .ejemplo {\n            font-size: 15px;\n            color: #666;\n            margin-top: 12px;\n            font-style: italic;\n        }\n        \n        .alerta-box {\n            text-align: center;\n            padding: 25px;\n            background: rgba(255, 255, 255, 0.1);\n            border-radius: 6px;\n            margin-top: 15px;\n        }\n        \n        .alerta-box p {\n            font-size: 18px;\n            line-height: 1.6;\n            margin: 10px 0;\n        }\n        \n        .alerta-box .destacado {\n            font-size: 20px;\n            font-weight: 700;\n            margin-top: 15px;\n        }\n        \n        .footer-cta {\n            background: #33B4D6;\n            text-align: center;\n            padding: 40px 35px;\n            color: white;\n        }\n        \n        .footer-cta h3 {\n            font-size: 22px;\n            font-weight: 700;\n            margin-bottom: 20px;\n        }\n        \n        .footer-cta p {\n            font-size: 17px;\n            margin: 12px 0;\n        }\n        \n        .footer-cta .enlace {\n            font-size: 20px;\n            font-weight: 700;\n            margin: 20px 0;\n            display: block;\n        }\n        \n        .footer-cta .marca {\n            font-size: 24px;\n            font-weight: 700;\n            margin-top: 25px;\n            margin-bottom: 5px;\n        }\n        \n        .footer-cta .tagline {\n            font-size: 15px;\n            opacity: 0.95;\n        }\n        \n        .separador-linea {\n            height: 2px;\n            background: #E6E6E6;\n            margin: 0;\n        }\n        \n        @media (max-width: 640px) {\n            .infografia-dac7 {\n                margin: 20px 10px;\n            }\n            \n            .seccion {\n                padding: 25px 20px;\n            }\n            \n            .header {\n                padding: 30px 20px;\n            }\n            \n            .header h1 {\n                font-size: 26px;\n            }\n            \n            .logo-marca {\n                font-size: 10px;\n                padding: 6px 10px;\n            }\n            \n            .icono-titulo h2 {\n                font-size: 19px;\n            }\n            \n            .descripcion {\n                font-size: 15px;\n            }\n            \n            .lista-checks li,\n            .lista-bullets li {\n                font-size: 14px;\n            }\n        }\n    <\/style><div class=\"infografia-dac7\"><!-- HEADER --><div class=\"header\"><div class=\"logo-marca\">IN DIEM<\/div><span class=\"emoji\">\ud83d\udd0d<\/span><h1>DAC7 EN 60 SEGUNDOS<\/h1><p>\u00bfTu plataforma debe informar a Hacienda?<\/p><\/div><!-- SECCI\u00d3N 1: QU\u00c9 ES DAC7 --><div class=\"seccion seccion-gris\"><div class=\"icono-titulo\"><span class=\"icono\">\ud83d\udccb<\/span><h2>\u00bfQU\u00c9 ES DAC7?<\/h2><\/div><p class=\"descripcion\">Directiva europea que obliga a plataformas digitales a comunicar datos fiscales de vendedores a Hacienda desde 2023\n        <\/p><\/div><div class=\"separador-linea\"><\/div><!-- SECCI\u00d3N 2: QUI\u00c9N EST\u00c1 OBLIGADO --><div class=\"seccion\"><div class=\"icono-titulo\"><span class=\"icono\">\ud83c\udfe2<\/span><h2>\u00bfQUI\u00c9N EST\u00c1 OBLIGADO?<\/h2><\/div><ul class=\"lista-checks\"><li>Marketplaces (Amazon, eBay, Etsy&#8230;)<\/li><li>Plataformas de alquiler (Airbnb, Booking&#8230;)<\/li><li>Apps de transporte (Uber, Cabify&#8230;)<\/li><li>Plataformas freelance (Upwork, Fiverr&#8230;)<\/li><li>Venta de productos\/servicios digitales<\/li><\/ul><\/div><div class=\"separador-linea\"><\/div><!-- SECCI\u00d3N 3: QU\u00c9 DATOS --><div class=\"seccion seccion-gris\"><div class=\"icono-titulo\"><span class=\"icono\">\ud83d\udcbe<\/span><h2>\u00bfQU\u00c9 DATOS SE COMUNICAN?<\/h2><\/div><ul class=\"lista-bullets\"><li>Identidad completa del vendedor<\/li><li>NIF y direcci\u00f3n fiscal<\/li><li>Ingresos totales del a\u00f1o<\/li><li>N\u00famero de transacciones<\/li><li>Cuenta bancaria (IBAN)<\/li><li>Tipo de actividad desarrollada<\/li><\/ul><\/div><div class=\"separador-linea\"><\/div><!-- SECCI\u00d3N 4: UMBRALES --><div class=\"seccion seccion-azul\"><div class=\"icono-titulo\"><span class=\"icono\">\u26a1<\/span><h2>UMBRALES CLAVE<\/h2><\/div><div class=\"destaque-numero\"><div class=\"titulo-destaque\">VENDEDOR REPORTADO SI:<\/div><span class=\"numero\">+30 transacciones\/a\u00f1o<\/span><span class=\"separador\">O<\/span><span class=\"numero\">+2.000\u20ac ingresados\/a\u00f1o<\/span><\/div><\/div><div class=\"separador-linea\"><\/div><!-- SECCI\u00d3N 5: PLAZOS --><div class=\"seccion\"><div class=\"icono-titulo\"><span class=\"icono\">\ud83d\udcc6<\/span><h2>PLAZO DE COMUNICACI\u00d3N<\/h2><\/div><div class=\"caja-fecha\"><div class=\"fecha-principal\">Antes del 31 de ENERO<\/div><p class=\"descripcion\" style=\"color: #0A3151; margin-top: 10px;\">(datos del a\u00f1o anterior)<\/p><p class=\"ejemplo\">Ejemplo: Datos 2024 \u2192 comunicar antes 31\/01\/2025<\/p><\/div><\/div><div class=\"separador-linea\"><\/div><!-- SECCI\u00d3N 6: RIESGO --><div class=\"seccion seccion-oscura\"><div class=\"icono-titulo\"><span class=\"icono\">\u26a0\ufe0f<\/span><h2>RIESGO PRINCIPAL<\/h2><\/div><div class=\"alerta-box\"><p>Hacienda cruza autom\u00e1ticamente estos datos con tus declaraciones<\/p><p class=\"destacado\">Incumplimiento = Inspecci\u00f3n + Sanciones<\/p><\/div><\/div><!-- FOOTER CTA --><div class=\"footer-cta\"><h3>\u00bfTu empresa puede estar afectada?<\/h3><p>Asesoramiento jur\u00eddico especializado<\/p><span class=\"enlace\">\ud83d\udc49 indiem.es\/dac7<\/span><p class=\"marca\">IN DIEM Abogados<\/p><p class=\"tagline\">Derecho Tributario Digital<\/p><\/div><\/div>\n\n<div style=\"height:70px\" aria-hidden=\"true\" id=\"ayuda-in-diem\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>How does IN DIEM help you with DAC7?<\/strong>\n<\/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 cure<\/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 lack of knowledge. <\/p>\n\n<p>In this context, <strong>IN DIEM<\/strong> supports 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 against 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 if you are subject to reporting obligations and what your real level of exposure to the AEAT is.<\/li>\n\n\n\n<li><strong>Review of DAC7 reports made since 2023<\/strong>, detecting errors, omissions, or inconsistencies that may lead to verification or penalty procedures.<\/li>\n\n\n\n<li><strong>Evaluation of tax obligations from previous years<\/strong>, quantifying risks and assessing 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 tax verification and inspection procedures<\/strong> initiated based on DAC7 information, with the 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 procedures<\/strong>, which allows us to act with legal judgment, practical knowledge of the AEAT&#8217;s operations, and a strategic vision oriented towards 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 for 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 of non-compliance mean that specialised legal advice is not an expense, but a strategic investment in legal certainty, business continuity, and business sustainability.<\/p>\n\n<p><strong>In a scenario where the Tax Agency already has the data, the real competitive advantage is to anticipate.<\/strong><\/p>\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>That&#8217;s 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 next articles in this series, we will delve into critical aspects such as the specific penalty regime, tax inspection procedures arising from DAC7, defence and regularisation strategies, and regulatory developments towards DAC8 (crypto-assets). In the meantime, 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, 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 confidence. <\/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<div style=\"height:70px\" aria-hidden=\"true\" id=\"preguntas-frecuentes\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\">\n<strong>Frequently Asked Questions<\/strong>\n<\/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 since when has it applied in Spain?<\/span><\/h4><div class=\"accordion-content\"><p>DAC7 is the European directive that requires digital platforms to report tax information on the sellers operating through them. In Spain, it has applied since 1 January 2023, with the first reports filed with the AEAT in January 2024. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Does DAC7 create new taxes for sellers or platforms?<\/span><\/h4><div class=\"accordion-content\"><p>No. DAC7 does not create new taxes, but it significantly increases the Tax Agency\u2019s monitoring capacity by enabling automatic, cross-border access to income data obtained on digital platforms. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Which platforms are required to report under DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>Platforms that actively intermediate in transactions and receive economic consideration are required to report, such as marketplaces, holiday rental platforms, transport, freelance services, or e-commerce platforms. Platforms that only offer advertising or links are not required to report. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Does DAC7 affect individuals who sell occasionally?<\/span><\/h4><div class=\"accordion-content\"><p>In general, no. DAC7 excludes occasional sellers who do not exceed 30 transactions per year or \u20ac2,000 in income, although each case should be analysed individually. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>What information is reported to the Tax Agency under DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>Seller identification data, gross income, number of transactions, platform commissions, banking details, and, in the case of rentals, detailed property information and the number of days rented are reported.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>What happens if my income has already been reported to the AEAT and I have not declared it?<\/span><\/h4><div class=\"accordion-content\"><p>The AEAT may initiate verification or inspection procedures, regularise non-time-barred tax years, and impose penalties. In many cases, anticipating this through voluntary regularisation can significantly reduce the economic consequences. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Does DAC7 affect foreign platforms operating with Spanish sellers?<\/span><\/h4><div class=\"accordion-content\"><p>Yes. DAC7 provides for the automatic exchange of information between Member States, so a foreign platform that intermediates with sellers resident in Spain may generate reports that reach the AEAT directly. <\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>Is it mandatory to have specialised legal advice on DAC7?<\/span><\/h4><div class=\"accordion-content\"><p>It is not mandatory, but given the technical complexity, the volume of information, and the penalty risks, specialised legal advice is key to ensuring compliance, anticipating risks, and properly defending the taxpayer\u2019s interests.<\/p>\n<\/div><\/div><\/div><\/div>\n\n<p class=\"has-luminous-vivid-orange-color has-text-color has-link-color wp-elements-913357efec90f9cd91e69ee3ecaa2249\"><strong>We accompany you through each phase 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 anything you need. You can reach us via IN DIEM Lawyers Phone (+34) <strong>916 353 892.<\/strong> For urgent cases, you can contact us on IN DIEM 24-Hour Emergency Lawyers Phone: (+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 offer urgent and 24-hour services 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 Urgent 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 Advice<\/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=\"24-hour Emergency Lawyer IN DIEM - Seville Malaga Huelva Madrid Las Palmas Dos Hermanas Mairena Coria de 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 Urgent 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? Here&#8217;s a short presentation 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, M\u00e1laga, 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>DAC7 in Spain imposes new tax obligations on digital platforms and sellers. We analyse who it affects, what is reported to the Tax Agency, and how to comply. <\/p>\n","protected":false},"author":3,"featured_media":11988,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1826,1719],"tags":[1470,1720,1721,1725,1722,1723,1724],"class_list":["post-11987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-liability","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 v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DAC7 in Spain: tax obligations for digital platforms<\/title>\n<meta name=\"description\" content=\"DAC7 in Spain requires digital platforms to report to the Tax Agency. 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