Last December 30, 2020 was published in the Spanish Official Gazette (BOE) the Law 10/2020. The purpose of this law, is the transposition of the Council Directive 2018/822/EU of 25 May 2018 (known as DAC6).

Directive 2018/822, DAC6, obliges for intermediaries (and in certain circumstances also for taxpayers) to report certain cross-border tax planning arrangements.

Reporting is also compulsory for those cross-border tax planning arrangements executed during the period from 25 June 2018 to June 30, 2020, besides of the cross-border arrangements executed as from June 30, 2020.

Is still pending in the following days the approval regarding the deadline for filing those communications to the Spanish Tax Authorities. Is also pending of approval the tax informative returns (Forms 234, 235 and 236).