B Law & Tax
10 November 2023

Tax advisor: Navarre strengthens fiscal cooperation and transparency with the modification of the Tax Law

Navarre adjusts its General Tax Law to incorporate the modifications of the Directive on Administrative Cooperation in Tax Matters (DAC 7), with the aim of enhancing administrative collaboration and information exchange within the EU. A new reporting obligation for digital platform operators is established, and joint inspections are regulated, along with changes in the obligation to report on cross-border tax planning mechanisms.


On November 7, 2023, in the Official Gazette of Navarre, Law 17/2023 was published, which adjusts Law 13/2000, General Tax Law, in response to Council Directive (EU) 2021/514 of March 2021, amending Directive 2011/16/EU on administrative cooperation in taxation, known as DAC 7. This law aims to enhance administrative collaboration and information exchange within the European Union, adapting to the challenges of economic digitization and imposing new reporting obligations for digital platform operators.

Furthermore, the adaptation of DAC 7 requires the regulation of the joint inspection regime and the presence of representatives from other states in Spain, adjusting mentions to representatives and tax administration in regional regulations. It is established that these references will be understood to relate to the autonomous tax administration of Navarre, in accordance with the powers of the Economic Agreement.

In relation to the obligation to report on cross-border tax planning mechanisms, a modification is introduced that requires intermediaries to inform the concerned taxpayers that the information will be provided to the tax administration. This is in line with Spain’s adherence to the Multilateral Competent Authority Agreement on Automatic Exchange of Information, addressing Common Reporting Standard evasion mechanisms and opaque extraterritorial structures in the OECD. Additionally, the obligations between parties are adjusted due to a judgment from the Court of Justice of the European Union questioning the notification of professional secrecy, modifying the information regime regarding certain tax planning mechanisms.



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