DAC7 — Form 238: digital platform operators' information reporting obligations

Law 13/2023, of 24 May, and its regulatory development through Royal Decree 117/2024, of 30 January, incorporate into Spanish law the obligations arising from Directive (EU) 2021/514, known as DAC7. DAC7 extends administrative cooperation and the automatic exchange of tax information relating to certain activities carried out through digital platforms.

Form 179: discontinued under the DAC7 regime

Until January 2024, Form 179 governed the informative return on the transfer of use of tourist-purpose dwellings by certain intermediaries. In its final configuration, the return was filed annually.

From 1 February 2024, this specific obligation was integrated into the new DAC7 information reporting regime for certain platform operator activities. Form 179 was discontinued for tax year 2024 and subsequent years. The AEAT expressly confirms this replacement.

Form 238

Form 238, approved by Order HAC/72/2024, is the "Informative return for the communication of information by platform operators". Its scope is considerably broader than the former Form 179.

Form 238 applies to relevant activities carried out through digital platforms, including the sale of goods, certain services and the rental or temporary transfer of immovable property.

Form 238 was first applied to tax year 2023. For subsequent years it is filed annually in accordance with the DAC7 regime.

Information on property rentals

Where a platform is required to report information and facilitates the rental or temporary transfer of immovable property, the reported information may include the seller's identification data, information on the property and the income or consideration received through the platform, in accordance with the information categories set out in the DAC7 regulations.

In the case of immovable property, information obtained by the AEAT may be exchanged with other EU Member States or partner jurisdictions. Information on the rental or temporary transfer of immovable property is also reported to the State or jurisdiction where the property is located, where applicable.

Who bears the obligation

The obligation to submit Form 238 falls on platform operators required to report information that meet the connection criteria and other requirements set out in the DAC7 regulations.

Property owners or sellers who use a platform do not submit Form 238 merely because they use it. DAC7 regulations establish rules, exclusions and thresholds to determine which sellers and activities must be reported; for sellers that meet the criteria, platforms are required to collect and report the relevant data.

Impact for VUT owners

The discontinuation of Form 179 does not eliminate the exchange of tax information on income earned through digital platforms. The AEAT (Spanish Tax Agency) continues to receive information on activities subject to reporting under the DAC7 regime.

Tourist property owners and managers continue to be required to fulfil their own tax obligations, including those relating to IRPF or IRNR as applicable, regardless of the reporting obligations falling on the platform.

Relationship with Regulation (EU) 2024/1028

Regulation (EU) 2024/1028, applicable from 20 May 2026, establishes a European framework for the collection and exchange of data on short-stay rentals and the interaction between platforms and national registration systems.

This is a distinct and complementary regime to DAC7:

• DAC7: exchange of information for primarily tax purposes relating to certain activities carried out through digital platforms.
• Regulation (EU) 2024/1028: collection and exchange of data on short-stay rentals and national registration systems.