The Spanish Government has proposed delayed reporting deadlines under the EU Directive 2018/822 related to mandatory disclosure and exchange of cross-border tax arrangements (DAC6).
The proposal follows the adoption on 24 June 2020 by the EU Council of amendments to the EU Directive 2011/16 allowing Member States an option to defer up to 6 months for the filing and exchange of information on cross-border arrangements under DAC6.
This proposal has been included as an amendment to the draft Bill implementing the DAC6 in Spain which is currently being discussed in the Spanish Parliament.