Yesterday, the Spanish Official Gazette published the Regulation of DAC6 “Real Decreto 243/2021“ which estates the obligation to communicate the reportable cross-border arrangements when certain circumstances known as “hallmarks” are met, implying the obligation of filing the corresponding communication before to the Spanish Tax Authorities.

This new Regulation states the terms for filing the corresponding communications for the reportable cross-border arrangements executed between June 25th of 2018 and June 30th of 2020, and also for those reportable cross-border arrangements executed as from July 1st 2020. Moreover, it rules the conditions that the reportable cross-border arrangements have to accomplish with in order to conclude that the obligation of communication exists.

It is still pending the approval and the publication in the Official Gazette of the Ministerial Order that will approve the tax forms for the communication and will determine the start of the filing terms for the communications of the reportable cross-border arrangements (30 days as from the entry into force of the Ministerial Order).