Transposición en España de la directiva sobre intermediarios fiscales (DAC6)

Coll Gomila, Catalina

Transposición en España de la directiva sobre intermediarios fiscales (DAC6)

Citation

Coll Gomila, C. Transposición en España de la directiva sobre intermediarios fiscales (DAC6). 2020. handle: http://hdl.handle.net/10230/45546

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Abstract

The EU Directive 2018/822 ("Fiscal Intermediaries Directive" or "DAC6") incorporates a new obligation that consists of informing the Tax Administration about the cross-border mechanisms in which intermediaries or taxpayers intervene or participate when concur any of the distinctive hallmarks related in Annex IV of the DAC6. The information obtained by the Member States as a consequence of the obligation to inform under the regulations is automatically exchanged with the other countries of the European Union. Therefore, the purpose is to establish a tax fraud control mechanism, to create a tax equity environment in the internal market, and to intensify fiscal transparency. The transposition of the DAC6 in the Spanish legal system is foreseen through the modification of the General Tax Law, as well as the introduction of several precepts in the General Management and Inspection Regulations. The application of DAC6 is creating a great deal of uncertainty among tax operators and intermediaries, who have the primary obligation to report on cross-border mechanisms. As of today, some doubts are still pending, such as, the interpretation of certain distinctive hallmarks, the legal deadline for such communication and, others have been resolved, such as the scope of the professional secrecy.