{"id":21152,"date":"2026-02-18T00:00:00","date_gmt":"2026-02-17T23:00:00","guid":{"rendered":"https:\/\/staging.in-diem.com\/dac7-in-spain-what-it-is-who-it-affects-and-how-it-impacts-digital-platforms-and-companies\/"},"modified":"2026-08-10T17:31:49","modified_gmt":"2026-08-10T15:31:49","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\/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":"
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IMPORTANT: <\/strong>This article was drafted in accordance with the European and Spanish regulatory framework in effect at the time of its publication, specifically Directive (EU) 2021\/514\u2014DAC7\u2014and its transposition into Spanish law through Royal Decree 117\/2024, dated January 30. Given that the reporting obligations of digital platforms, the Tax Agency\u2019s criteria, and the penalty regime may be subject to administrative development or updates, each specific case must be reviewed in accordance with current regulations and the actual tax situation of the operator or seller in question. <\/em><\/p>\n\n

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

\nWhy does DAC7 change the rules of the game for digital platforms?<\/strong>\n<\/h2>\n\n

The digital economy has radically transformed how companies operate. <\/strong>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

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

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

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

\nWhat is DAC7 and what is its purpose?<\/strong>\n<\/h2>\n\n

The 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 Council of the European Union<\/a> on 22 March 2021, this regulation establishes a 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

Main objectives of DAC7<\/strong><\/h3>\n\n

DAC7\u2019s stated objective is threefold<\/strong>:<\/p>\n\n

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  1. 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
  2. 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
  3. 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

    Transposition of DAC7 in Spain<\/strong><\/h3>\n\n

    In Spain, the transposition of Directive (EU) 2021\/514 (DAC7) has been completed through <\/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 General Regulation on tax management and inspection actions and procedures<\/a>. Previously, Royal Decree-Law 7\/2021, of 27 April<\/strong>,<\/a> had already introduced relevant amendments to Law 58\/2003, the General Tax Law<\/a><\/strong>, regarding information exchange and administrative cooperation, and Order HFP\/1307\/2022,<\/strong><\/a> of 21 December<\/strong>, regulated certain technical aspects of informative returns filed with the 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

    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

    \nWho DAC7 really affects: platforms, sellers, and sectors under scrutiny<\/strong>\n<\/h2>\n\n

    \u2794<\/strong> Digital platforms required to report<\/strong><\/h3>\n\n

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

    Among others, the following are required to report:<\/p>\n\n