{"id":21207,"date":"2026-02-25T00:00:00","date_gmt":"2026-02-24T23:00:00","guid":{"rendered":"https:\/\/staging.in-diem.com\/dac7-what-the-tax-agency-does-with-received-data-and-how-it-uses-it-in-inspections-what-do-they-review-and-how-to-defend-yourself\/"},"modified":"2026-08-10T17:32:52","modified_gmt":"2026-08-10T15:32:52","slug":"dac7-what-the-tax-agency-does-with-received-data-and-how-it-uses-it-in-inspections-what-do-they-review-and-how-to-defend-yourself","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/dac7-what-the-tax-agency-does-with-received-data-and-how-it-uses-it-in-inspections-what-do-they-review-and-how-to-defend-yourself\/","title":{"rendered":"DAC7: What the Tax Agency Does with Received Data and How It Uses It in Inspections. What Do They Review and How to Defend Yourself?"},"content":{"rendered":"
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IMPORTANT: This <\/strong>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\u2014, Law 58\/2003, the General Tax Law, and its implementation in Spain through Royal Decree 117\/2024, dated January 30. Since the criteria for data cross-checking, taxpayer selection, audits, inspections, and tax adjustments by the Tax Agency may be updated or vary depending on administrative practice, each specific case must be reviewed in accordance with current regulations, the information reported, and the data actually provided by digital platforms. <\/em><\/p>\n\n

The data that digital platforms communicate<\/strong> to the Tax Agency<\/a> under DAC7 regulations are not simply filed away. Quite the opposite:<\/strong> they are integrated into automatic analysis systems, cross-referenced with pre-existing tax information, and feed into the procedures for selecting taxpayers for inspections and verifications.<\/p>\n\n

This article explains what the Tax Agency does exactly with this information<\/strong> and how it translates into real actions against taxpayers operating through digital platforms.<\/p>\n\n

What does the Tax Agency do with DAC7 data once it receives it?<\/strong><\/h2>\n\n

When the Tax Agency receives the information reported by digital platforms under the DAC7 Directive<\/a>, this data does not remain static. It is immediately incorporated into the tax administration’s IT systems, where it serves two main functions: <\/p>\n\n

\u2794<\/strong><\/strong> Integration into risk analysis systems<\/strong><\/h3>\n\n

DAC7 data is integrated into advanced analysis tools that allow the Tax Agency to detect patterns, anomalies, and tax risk profiles. These systems process information massively and automatically classify taxpayers according to different risk criteria. <\/p>\n\n

\u2794<\/strong><\/strong> Massive source of tax information (tax big data)<\/strong><\/h3>\n\n

The information reported under DAC7 adds to the ecosystem of data that the Tax Agency already possesses: personal income tax (IRPF) declarations, corporate income tax, VAT, informative models, bank data, and census records. This accumulation of sources generates a complete tax portrait<\/strong> of each taxpayer, difficult to conceal or fragment. <\/p>\n\n

Automatic cross-checks performed by the Treasury using DAC7 data<\/strong><\/h2>\n\n

Once the data is incorporated, the Tax Agency<\/a> performs automatic cross-checks to detect inconsistencies between what the taxpayer declared and what was reported by the platforms. These cross-checks are performed with: <\/p>\n\n

\u25c6<\/strong><\/strong> IRPF (Personal Income Tax)<\/strong><\/h3>\n\n

The Tax Agency contrasts the income reported by platforms with the income declared by individuals in their annual declaration. If a platform reports \u20ac30,000 in gross income and the taxpayer has only declared \u20ac15,000, the discrepancy is recorded.<\/strong> <\/p>\n\n

\u25c6<\/strong> Corporate Income Tax<\/strong><\/h3>\n\n

In the case of companies operating through platforms, reported business figures are cross-referenced with Corporate Income Tax declarations. Any significant difference triggers risk alerts. <\/p>\n\n

\u25c6<\/strong> VAT<\/strong><\/h3>\n\n

Transaction data is cross-referenced with quarterly VAT declarations. The Tax Agency can detect VAT-liable operations that have not been declared or situations where the taxpayer should have registered in the business census but did not. <\/p>\n\n

\u25c6<\/strong> Tax Censuses<\/strong><\/h3>\n\n

Information on economic activity reported by platforms allows the Tax Agency to identify individuals who are carrying out economic activities without being registered in the census of businesses and professionals. This non-compliance has both administrative and sanctioning consequences. <\/p>\n\n

\u25c6<\/strong> Informative Models (347, 349, 390, etc.)<\/strong><\/h3>\n\n

DAC7 data is cross-referenced with information from informative models that companies and professionals must submit. Model 347<\/a> (operations with third parties), Model 349<\/a> (intra-community operations), and other records allow the Tax Agency to verify the overall consistency of the declared activity. <\/p>\n\n

Key difference: having data is not inspecting<\/strong><\/h3>\n\n

It is essential to understand that the Tax Agency may have data about your activity without that automatically implying an inspection<\/strong>. Data is stored, cross-referenced, and analyzed, but the decision to initiate an inspection depends on multiple factors: volume of discrepancies, risk profile, available resources, and internal selection criteria. <\/p>\n\n

However, the existence of this data means that the Tax Agency has the technical and legal capacity to act at any time<\/strong>.<\/p>\n\n

Profiles at Higher Risk of Inspection Under DAC7<\/strong><\/h2>\n\n

Although any taxpayer operating through digital platforms may be subject to verification, some profiles present a higher tax risk:<\/p>\n\n

Freelancers and digital professionals<\/strong><\/h3>\n\n

Professionals who provide services through platforms (designers, programmers, consultants, content creators) and who are not correctly declaring their income. It is common to detect cases where only a portion of income is declared or where self-employment registration has not been completed. <\/p>\n\n

Marketplace sellers<\/strong><\/h3>\n\n

Individuals who sell products through Amazon, eBay, Wallapop, or other e-commerce platforms and who are not complying with their tax obligations. The problem is exacerbated when the volume of sales exceeds the thresholds that require registration in the Economic Activities Tax (IAE) or the VAT regime. <\/p>\n\n

Property lessors<\/strong><\/h3>\n\n

Owners who rent tourist accommodation through Airbnb, Booking, or similar platforms without declaring this income or doing so incompletely. This profile has traditionally been a focus for the Tax Agency, and DAC7 reinforces its inspection capacity. <\/p>\n\n

Companies operating through digital platforms<\/strong><\/h3>\n\n

Companies that invoice part of their activity through platforms and are not correctly reflecting this income in their annual accounts or tax declarations. This also includes cases of companies operating without being registered in the corresponding censuses. <\/p>\n\n

Mixed individual \/ company structures<\/strong><\/h3>\n\n

Situations where there is confusion between personal activity and corporate activity. For example, a professional who invoices part of their services as an individual and another part through a company, without clear consistency between both structures. These cases are especially vulnerable to cross-inspections. <\/p>\n\n

Common discrepancies detected using DAC7<\/strong><\/h2>\n\n

The Tax Agency’s automatic cross-checking systems are designed to identify patterns of inconsistency. The most frequent discrepancies are: <\/p>\n\n

\u25c9 Undeclared income<\/strong><\/h3>\n\n

The platform reports income that does not appear in any of the taxpayer’s tax declarations. This is the most serious assumption and generates the highest risk of regularization with interest and penalties. <\/p>\n\n

\u25c9 Differences between gross and net income<\/strong><\/h3>\n\n

The platform reports gross income (before commissions and expenses), while the taxpayer declares a significantly lower net figure without adequate justification. The Tax Agency may consider that there is a lack of transparency in the declaration of expenses. <\/p>\n\n

\u25c9<\/strong> Inconsistencies between tax years<\/strong><\/h3>\n\n

Abrupt changes in declared activity from one year to another without reasonable justification. For example, declaring \u20ac10,000 in 2022, \u20ac40,000 in 2023, and returning to \u20ac12,000 in 2024, when the platform reports stable activity around \u20ac35,000-\u20ac40,000 annually. <\/p>\n\n

\u25c9 Incomplete declarations<\/strong><\/h3>\n\n

The taxpayer declares income from one platform but not from others where they also operate. Automatic cross-checks allow the Tax Agency to identify these omissions. <\/p>\n\n

\u25c9 Platforms reporting differently from what was declared<\/strong><\/h3>\n\n

Cases where the platform reports one figure and the taxpayer declares a different one, without a reasonable explanation (e.g., differences in accrual, non-deductible commissions, or errors in temporal imputation).<\/p>\n\n

\u25c9 Incorrect use of companies<\/strong><\/h3>\n\n

Situations where a taxpayer channels income through a company without a real business structure, with the aim of reducing the tax burden. The Tax Agency may consider this a simulation and reclassify such income as personal income. <\/p>\n\n

Most Common Types of Actions Taken by the Tax Authority<\/strong><\/h2>\n\n

When the Tax Agency detects discrepancies thanks to DAC7 data, it can initiate different types of actions, each with a different scope and consequences:<\/p>\n\n

Information requests<\/strong><\/h3>\n\n

This is the mildest action. The Tax Agency requests the taxpayer to provide documentation or explanations regarding certain operations or detected discrepancies. It does not necessarily imply a regularization but is a sign that there are doubts about the tax situation. <\/p>\n\n

Usual response period:<\/strong> 10 working days, extendable upon justified request.<\/p>\n\n

Limited verifications<\/strong><\/h3>\n\n

A more agile procedure than a formal inspection, focused on specific aspects of the declaration. The Tax Agency can verify one or more specific concepts (e.g., income from digital platforms in a given year) without reviewing the taxpayer’s entire tax situation. <\/p>\n\n

Maximum duration:<\/strong> 18 months, according to the General Tax Law<\/a>.<\/p>\n\n

Formal inspections<\/strong><\/h3>\n\n

A procedure for exhaustive verification of the taxpayer’s tax situation, which may cover several tax years and multiple taxes. Formal inspections have a broader scope and can lead to complex regularizations with late payment interest and penalties. <\/p>\n\n

Maximum duration:<\/strong> 18 months, with possible extensions in cases of special complexity.<\/p>\n\n

Retroactive regularizations<\/strong><\/h3>\n\n

The Tax Agency can review the last four non-prescribed tax years (in some cases, it may review more years if it detects signs of fraud). Regularizations may include the settlement of the tax debt, late payment interest, and, where applicable, penalties. <\/p>\n\n

Common errors detected by the Tax Authority through DAC7<\/strong><\/h2>\n\n

Beyond quantitative discrepancies, there are fiscal approach errors that the Tax Agency easily identifies thanks to DAC7 information:<\/p>\n\n

1. Lack of fiscal consistency<\/strong><\/h3>\n\n

Declaring economic activity without being registered in the corresponding census, or being registered under a heading that does not reflect the actual activity. This also includes cases where expenses unrelated to the declared activity are claimed. <\/p>\n\n

2.<\/strong> Poor tax planning<\/strong><\/h3>\n\n

Structuring activity in an improvised manner, without professional advice, which generates inconsistencies between the economic reality and the declared tax situation. For example, establishing a company to channel income without a real business activity behind it. <\/p>\n\n

3. Tax Confusion in the Digital Economy<\/strong><\/h3>\n\n

Not correctly understanding the tax obligations applicable to activity carried out through platforms. This includes not knowing whether to declare under IRPF or Corporate Tax, being unaware of VAT obligations, or not correctly applying withholdings. <\/p>\n\n

4. Improvisation in Statements<\/strong><\/h3>\n\n

Submitting declarations without having previously analyzed the information that platforms have reported to the Tax Agency. This generates discrepancies that could have been avoided with an adequate review. <\/p>\n\n