Spain has published Royal Decree 117/2024 of 30 January 2024 in the Official Gazette, which approves the regulations for the DAC7 reporting requirements introduced by Law 13/2023 of 24 May 2023 for the exchange of information on income generated by sellers through digital platforms. In particular, the regulations establish due diligence rules and procedures for the reporting of information on sellers by platform operators, as well as the reporting deadline which is during the month of January of the calendar year following the year in which the "seller" has been identified as a "seller subject to reporting information". The Due...