1. Procedural aspects
    1. 1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?
    2. 2. What is the form of the declaration which must be sent to the tax authorities?
    3. 3. Does your country require other information than that provided by the Directive to be declared?
    4. 4. Does your country provide for a waiver or a specific treatment for intermediaries enjoying legal privilege?
    5. 5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?
    6. 6. What are the penalties for failure to report?
  2. Specifities regarding reportable arrangements
    1. 1. Does your domestic legislation lay down reporting obligations in purely domestic situations?
    2. 2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?
    3. 3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

chapter

DAC6 in Spain

Procedural aspects

1. At what date does DAC6 start being implemented in your country? Did your country opt to defer the implementation of the Directive pursuant to Council Directive (EU) 2020/876 of 24 June 2020?

The transposition of DAC6 in Spain is not yet complete. Last May, the Council of Ministers approved the draft law, but we are still waiting for parliamentary approval (draft law of 22 May 2020 nº121/000016). No information is provided on the possibility to opt for the six-month extension of deadlines allowed by Council Directive of 24 June 2020.

2. What is the form of the declaration which must be sent to the tax authorities?

The reporting obligation must be made to the Spanish tax authorities using specific electronic forms (234, 235 or 236). Please note that final forms are not yet approved, only drafts are available.

3. Does your country require other information than that provided by the Directive to be declared?

No.

When the intermediary provides neutral advice, i.e. without participating in the design of the tax planning mechanism, he has the right to a waiver from filing information. If he uses this prerogative, the obligation to report will fall on the taxpayer.

The intermediary may obtain his client’s consent to report.

5. Have specific rules been enacted in your country to deal with cases where several intermediaries are subject to the reporting obligation?

Intermediaries enjoying legal privilege must reliably communicate this exemption to the other intermediaries and taxable persons involved who will be obliged to report.

6. What are the penalties for failure to report?

Qualification of the tax penalty applicable as harsh/serious. The sanction would consist of a fixed penalty of EUR 2,000 for each data or data set, in practice since there are 8 data, the penalty could be of EUR 16,000 (minimum of EUR 4,000; maximum corresponding to the fees received or to pending fees or to the value of tax effect of the arrangement).

A specific sanction of EUR 250 for each data or data set in case of non respect of electronic declaration is applicable (minimum EUR 750; maximum EUR 1,500).

Specifities regarding reportable arrangements

This part aims at identifying statutory rules which depart from the Directive.

1. Does your domestic legislation lay down reporting obligations in purely domestic situations?

No.

2. Does your domestic legislation extend the scope of the reporting obligation to taxes which are not contemplated by the Directive (e.g. VAT)?

No.

3. Does your domestic legislation provide for hallmarks which do not exist in the Directive?

No.