Marketplace operators in Spain have a two-month period — between Feb. 6 and April 6 — to provide the Tax Authority (Agencia Tributaria) with information on their sellers, according to the government’s Official State Gazette (El Boletín Oficial del Estado), Europa Press reports. 

This regulation applies to sellers who annually carry out more than 30 transactions for the sale of goods worth more than €2,000 ($2,155 U.S.) in total. 

This year’s declarations refer to transactions made during calendar year 2023. Failure to comply could result in a fine.

Apart from the sale of goods, the regulation also applies to personal services and all property rentals — both short (less than 28 nights), and long term (28 nights or more). 

However, simple classified sites, where users list items for sale but arrange payment separately, do not fall within the scope of the new law. 

This is part of DAC7, which extends the EU’s tax transparency rules to the digital marketplace sector. 

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