西班牙政府启动程序实施数字平台信息自动交换指令 (DAC7)

编译：思迈特财税国际税收服务团队

西班牙政府已启动程序批准法案草案，以实施2011年行政合作指令(2021/514)(DAC7) 的修正指令通过的新规则。DAC7扩展了信息的自动交换和报告义务，以涵盖通过数字平台进行的某些交易。此外，它还修改了现有法规，旨在改善信息交换方面的行政合作，例如联合审计、信息请求和数据泄露。

了解详情，请查阅以下NEWS

NEWS：Spanish Government Initiates Procedure to Implement Directive on Automatic Exchange of Information for Digital Platforms (DAC7)

The Spanish Government has initiated the procedure to approve a draft bill to implement the new rules adopted by the Amending Directive to the 2011 Directive on Administrative Cooperation (2021/514)(DAC7).

The DAC7 expands the automatic exchange of information and reporting obligations to cover certain transactions through digital platforms. Additionally, it modifies existing regulations with the aim of improving administrative cooperation in the exchange of information, regarding, for instance, joint audits, information requests and data breaches (see European Union-1, News 24 March 2021).

Details of the main features of the draft bill, which is to be implemented through regulations and a ministerial order that approves the model form, are summarized below.

Reporting obligations for digital platforms

The new regulations will establish the rules and procedures applicable to the operators of platforms to:

gather and verify determined information from suppliers of goods or services (sellers) in accordance with due diligence procedures;

registry in the census; and comply with the report of information to the tax authorities.

Once the information has been collected by the tax authorities, it will be exchanged with the EU Member State of which the seller is a tax resident or, in case of rental of immovable property, where such immovable property is located.

Certain platform operators are excluded from the obligation to report such information. Particularly, those operators providing evidence that: (i) other operators have complied with this obligation or (ii) qualifying as non-EU operators registered in countries with which an international exchange of information agreement has been concluded to report such information to all EU Member states.

The draft bill includes a specific penalty regime for the non-compliance of the report obligation.

Relevant activities

The platform operator shall report information on the transactions in which the operator intermediates through its platform, putting into contact the sellers and users of the platform.

Reportable data will include the identification of the operators and the sellers, their activities, the consideration paid, the bank accounts used, taxes, commissions, tariffs withhold or charged by the operator, etc.

It shall also report relevant activities, which involve the rental of immovable property, personal services and sale of goods and rental of any mode of transport performed by platform operators.

Governmental entities and publicly traded companies will not be subject to the reporting obligation.

The reporting deadline will be set by 31 January of the year following the calendar year to which the information refers.

Joint audits

The draft bill will define the concept of joint audit and establish that, in general, the audit will be subject to the Spanish tax audit regulations, unless the audit is performed in another Member state. To coordinate the audit procedure, a Spanish representative will be appointed.

It is established that the new regulations will enter into force on the next day after its publication in the official gazette, however the reporting obligation by platform operators is expected to enter into force as from 1 January 2023, while the joint audit regime is expected to enter into force as from 1 January 2024.

A summary of the draft bill is available here (in Spanish).