Executive summaryThe Spanish Government has proposed a deferral of the reporting deadlines under the European Union (EU) Directive 2018/822 with respect to the mandatory disclosure and exchange of cross-border tax arrangements (DAC6). The proposal follows the adoption on 24 June 2020 by the Council of the EU of amendments to the EU Directive 2011/16 allowing Member States an option to defer, for up to six months, the time limits for the filing and exchange of information on cross-border arrangements under DAC6.1 This proposal has been included as an amendment to the draft Bill implementing the DAC6 in Spain which is currently being...