DAC6 Country Profile: Spain

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Spanish Parliament
In light of the COVID-19 pandemic, Spain has chosen to delay DAC6 reporting by six months

Each EU Member State had until 31 December 2019 to transpose DAC6 into local laws and legislation. A letter of formal notice was issued by the EU Commission to 15 EU Member States detailing the infringements of DAC6 application into local law.

We are publishing a series of guides on how each EU member state is implementing DAC6. These guides will cover each country’s decision regarding postponing DAC6 reporting by up to six months. The guide provides a preview to our full up-to-date country-by-country guide to DAC6.

Our next guide focusses on Spain’s implementation of DAC6.

Has Spain implemented DAC6?

Legislation Details

Spain’s tax authority, Agencia Tributaria (Tax Agency), published DAC6 legislation, called Proyecto de Ley por la que se modifica la Ley 58/2003, de 17 de diciembre, General Tributaria, en transposición de la Directiva (UE) 2018/822 del Consejo, de 25 de mayo de 2018, que modifica la Directiva 2011/16/UE por lo que se refiere al intercambio automático y obligatorio de información en el ámbito de la fiscalidad en relación con los mecanismos transfronterizos sujetos a comunicación de información (La trasposición se residencia en la Ley 58/2003, de 17 de diciembre, General Tributaria).

Taxes covered

Spain’s legislation covers cross-border arrangements. The legislation is in line with the EU Directive and does not include domestic arrangements or any additional hallmarks.

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VinciWorks’ full country-by-country guide to DAC6 implementation

DAC6 guide to country-by-country implementation

Not all EU member states have yet finalised their guidance and additional details, such as legal professional privilege and penalties vary between each state. To help firms save time and money on conducting their own research, VinciWorks has collaborated with Transfer Pricing Services to create a concise country-by-country guide to DAC6 compliance. The guide can be purchased either together with our DAC6 compliance solution or as a standalone tool.

Preview the guide