The Official State Gazette of 19 September publishes the Multilateral agreement between competent authorities on the automatic exchange of information on income received through digital platforms.

It should be remembered that as stated in Newsletter 32/2023 , Law 13/2023, of May 24, modifies the General Tax Law by incorporating a new Additional Provision that aims to establish a new obligation of information and due diligence, related to the informative declaration of platform operators obliged in the field of mutual assistance. "Platform operators obliged to communicate information" must meet three types of obligations. Firstly, the due diligence rules and procedures that must be applied to sellers to obtain and verify information about them. In addition, they must be registered in the census in the terms in which it is determined by regulation. Finally, once the information is obtained, they must provide it to the Tax Administration.

The agreement now published aims to allow the different administrations to automatically exchange the information they collect, thus improving compliance with international tax obligations, subject to confidentiality and other guarantees.

You can view the full text of the agreement at the following link Provision 19657 of the Official State Gazette (BOE) No. 224 of 2023