On 27 January 2023, Spain submitted a bill to Parliament for implementing Council Directive (EU) 2021/514 (DAC7), which requires digital platform operators to report the revenue generated by sellers on their digital platforms and for EU Member States to automatically exchange this information. DAC 7 extends Automatic Exchange of Information (AEI) to application for digital platforms that provide a platform for; the sale of goods, the rental of immovable property (e.g. accommodation), the provision of personal services and the rental of all types of transport.
The bill will apply with retroactive effect from 1 January 2023 if it is approved by the parliament and the provision regarding joint audits will come into force on 1 January 2024.
