{"id":136548,"date":"2023-05-24T10:36:33","date_gmt":"2023-05-24T08:36:33","guid":{"rendered":"https:\/\/www.cde.ual.es\/?p=136548"},"modified":"2023-05-24T10:36:33","modified_gmt":"2023-05-24T08:36:33","slug":"spain-amends-tax-law-to-improve-european-tax-cooperation","status":"publish","type":"post","link":"https:\/\/www.cde.ual.es\/en\/spain-amends-tax-law-to-improve-european-tax-cooperation\/","title":{"rendered":"Spain amends tax law to improve European tax cooperation"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>The reform includes the transposition of the DAC Directive7 which obliges Member States to exchange information obtained through digital platforms.<\/strong><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2023\/05\/plenoxivg.jpg\"><img decoding=\"async\" class=\"size-full wp-image-136545 aligncenter\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2023\/05\/plenoxivg.jpg\" alt=\"\" width=\"601\" height=\"400\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2023\/05\/plenoxivg.jpg 601w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2023\/05\/plenoxivg-300x200.jpg 300w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">The Spanish Parliament has given final approval to the Bill amending the General Tax Law and other tax regulations that give effect to the transposition of the EU Directive 2021\/514, known as DAC7. The final approval came after the last plenary session, in which the amendments presented by the Senate were approved.<\/p>\n<p style=\"text-align: justify;\">The CRD7, which improves cooperation in the field of taxation at European level, is the seventh adaptation of the CRD Directive (Directive 2011\/16 on administrative cooperation). That Directive established a system for secure administrative cooperation between the tax authorities of EU Member States and laid down the rules and procedures for exchanging information for tax purposes. Since its publication, the CAD has been revised six times to adapt to the different types of data to be reported.<\/p>\n<table style=\"width: 99.9988%; border-collapse: collapse; border-style: double; border-color: #001f7d;\" cellpadding=\"0,5\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><a href=\"https:\/\/www.cde.ual.es\/la-comision-toma-medidas-para-garantizar-la-transposicion-completa-y-oportuna-de-las-directivas-de-la-ue-2\/&quot;\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignleft\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2023\/01\/pexels-pixabay-48195-scaled.jpg\" alt=\"\" width=\"201\" height=\"134\" \/><\/a><\/p>\n<h4 class=\"entry-title\"><a href=\"https:\/\/www.cde.ual.es\/en\/non-transposition-of-eu-legislation-commission-takes-action-to-ensure-complete-and-timely-transposition-of-eu-directives\/\" target=\"_blank\" rel=\"noopener\">Non-transposition of EU legislation: Commission takes action to ensure complete and timely transposition of EU directives<\/a><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">This latest proposal for amendment (DAC7) was presented by the European Commission in December 2022, with the idea of regulating the exchange of information on sales and services made through digital platforms and the profits and benefits obtained from cryptotransactions by EU users.<\/p>\n<p style=\"text-align: justify;\">In addition, the Directive regulates simultaneous controls and joint inspections by 2 or more Member States, and includes a number of requirements for EU and non-EU digital platform operators to report certain data and information.<\/p>\n<p style=\"text-align: justify;\">More than half of the European countries have already completed the transposition of this Directive.<\/p>\n<p style=\"text-align: justify;\">The draft law will now be enacted and published in the Official State Gazette for its subsequent entry into force.<\/p>\n<p style=\"text-align: justify;\"><strong>More information:<\/strong> <a href=\"https:\/\/www.europarl.europa.eu\/spain\/es\/prensa\/communicados_de_prensa\/pr-2023\/005-mayo\/las-cortes-aprueban-la-modificacion-de-la-ley-tributaria-para-mejorar-la-cooperacion-fiscal-a-escala-europea.html\">European Parliament. Office in Spain<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The reform includes the transposition of the DAC Directive7 which obliges Member States to exchange information obtained through digital platforms. The Spanish Parliament has given final approval to the Bill amending the General Tax Law and other tax regulations that give effect to the transposition of the EU Directive 2021\/514, known as DAC7. The final [&hellip;]<\/p>\n","protected":false},"author":101012,"featured_media":136546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[346,4079,4081],"tags":[9553,9550,2753,368,806,9554,9552,9551],"class_list":{"0":"post-136548","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-eu-news","8":"category-law","9":"category-legislation","10":"tag-amend","11":"tag-dac-directive7","12":"tag-directive","13":"tag-european-union","14":"tag-spain","15":"tag-spanish-parliament","16":"tag-tax-cooperation","17":"tag-tax-law","18":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain amends tax law to improve European tax cooperation | CDE Almer\u00eda - Centro de Documentaci\u00f3n Europea - Universidad de Almer\u00eda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cde.ual.es\/en\/spain-amends-tax-law-to-improve-european-tax-cooperation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spain amends tax law to improve European tax cooperation | CDE Almer\u00eda - Centro de Documentaci\u00f3n Europea - Universidad de Almer\u00eda\" \/>\n<meta property=\"og:description\" content=\"The reform includes the transposition of the DAC Directive7 which obliges Member States to exchange information obtained through digital platforms. The Spanish Parliament has given final approval to the Bill amending the General Tax Law and other tax regulations that give effect to the transposition of the EU Directive 2021\/514, known as DAC7. 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