DAC7 Directive (EU 2021/514): Reporting Obligations for Digital Platform Operators
DAC7 is the EU Directive (2021/514) that requires digital platform operators — marketplaces for goods, property and vehicle rentals, and personal services — to report seller income annually to their national tax authority, with automatic exchange across all EU Member States. It has applied since January 2023, with the first reports filed in 2024; in Spain it was transposed via RD 117/2024 (30 January 2024) and implemented through forms 040 and 238.
How IgeraGestories automatically resolves Directiva DAC7 — plataformes digitals queries
Who qualifies as a Reporting Platform Operator
Directive (EU) 2021/514, Annex V, Section I
Any entity that contracts with sellers to make available all or part of a digital platform is a Reporting Platform Operator if it is tax-resident in the EU, or, if not, facilitates a relevant activity by an EU-resident seller or the rental of EU-located property. It must register with the tax authority of one Member State.
Relevant activities covered
Directive (EU) 2021/514, Annex V, Section I(A)(8)
Reportable activities are: sale of goods, personal services performed on request, rental of immovable property (residential or commercial), and rental of any mode of transport. Purely advertising or payment-processing services without seller facilitation are excluded.
Due diligence on sellers
Directive (EU) 2021/514, Annex V, Section II
Platforms must collect and verify each seller’s name, address, tax identification number (or place of birth if no TIN), VAT number, and, for property rentals, the property address and land registry number, before the end of the reportable period.
Annual filing deadline and Spanish forms
RD 117/2024 (30/01/2024); AEAT forms 040 and 238
The annual information return covering a calendar year must be filed by 31 January of the following year. In Spain, platform operators register via form 040 and file the seller data return via form 238, both submitted electronically to the AEAT.
Automatic exchange of information between Member States
Directive (EU) 2021/514, amending Art. 8ac of Directive 2011/16/EU
Once filed with the tax authority of the Member State of registration, the data is automatically exchanged with the tax authorities of the seller’s Member State of residence and the Member State where any rented property is located, within two months of the filing deadline.
Penalty for omitted or false seller data
Spanish transposing regulation implementing Directive 2021/514
A platform operator that omits a reportable seller, or reports false or materially incomplete data about a seller, is subject to a fixed penalty of €200 per affected seller, independent of any other tax infringement penalties that may apply.
IgeraGestories in action — Directiva DAC7 — plataformes digitals
User
We run a short-term property rental marketplace with hosts across Spain, France and Italy. Which sellers do we actually need to report under DAC7, and by when?
IgeraGestories
Under Directive (EU) 2021/514, Annex V, Section I, your platform is a Reporting Platform Operator and must collect due-diligence data on every registered seller who carried out a rental of immovable property during the year, regardless of which EU country they are resident in, since the property itself is located in the EU. The only sellers you can exclude are those with fewer than 30 rental transactions and under €2,000 total consideration in that category for the year. For your Spanish-registered entity, the return is filed via AEAT form 238 (after registering with form 040) by 31 January of the year following the reporting period, per RD 117/2024. This information is educational and does not replace advice from a licensed tax advisor for your specific registration jurisdiction.
Font: Directive (EU) 2021/514, Annex V — transposed in Spain by RD 117/2024 (BOE, 30/01/2024), forms 040/238
Frequently asked questions — Directiva DAC7 — plataformes digitals
What is DAC7 and which platforms does it apply to?
DAC7 is the seventh amendment to the EU Directive on Administrative Cooperation (2011/16/EU), introduced by Directive 2021/514. It applies to "platform operators" — any digital interface (app, website, marketplace) connecting sellers with customers for the sale of goods, rental of immovable property, rental of any mode of transport, or personal services performed for consideration.
Which sellers are reportable under DAC7?
Reportable sellers are those registered on the platform who carried out a relevant activity during the reporting period, whether resident in an EU Member State or renting immovable property located in the EU. Certain sellers are excluded, such as government entities, publicly traded companies, and sellers with fewer than 30 property rental transactions and under €2,000 in that category during the year.
What data must platform operators report?
Operators must report the seller’s identification data (name, address, tax ID, VAT number where applicable), the total consideration paid or credited per quarter, any fees or commissions withheld by the platform, and, for property rentals, the address and land registry number of each listed property.
When is the DAC7 report due each year?
Platform operators must submit the report for a calendar year by 31 January of the following year. In Spain this is done through form 040 (operator registration) and form 238 (the annual information return), both managed by the AEAT.
Is DAC7 already in force, or is it still being rolled out?
DAC7 is fully in force: it applied from 1 January 2023 across the EU, with the first annual reports covering 2023 activity filed in January 2024. In Spain the transposing rule, RD 117/2024, was published on 30 January 2024, confirming the national implementing framework and forms 040/238.
What penalties apply for non-compliance with DAC7?
Under the Spanish transposition, a platform operator that fails to report a seller, or reports false or incomplete data, faces a penalty of €200 per affected seller. Persistent failure to register or file can also trigger separate administrative sanctions under general tax procedure rules.
Does this information replace personal tax or legal advice?
No. This content is informational and does not constitute tax or legal advice. For a specific platform’s reporting scope or a seller’s individual tax position, consult a licensed tax advisor (gestor) or a qualified lawyer (advocat col·legiat).