Transposition of DAC6 Directive into Spanish local legislation

Abstract

Almost two years after the approval of the Council Directive (EU) 2018/822, the Spanish transposition rules of the so-called «DAC 6» have been finally enacted. In a context where cross-border transactions are both increasingly complex and even more frequent in our everyday business life, economic and legal operators are now facing the challenge of complying with this newly-born reporting obligation which is raising large uncertainties.