2024 will foreseeably bring a change in transactions on digital platforms that will mean that the treasury will have more data on the operations and who carries them out. The implementation of a European directive (DAC7) seeks greater tax transparency in the digital planet, with situations that are more complex to detect. “It could facilitate the emergence of fraud situations,” such as undeclared sales or services provided, explains Montserrat Montoya, corporate tax partner at KPMG Abogados.
What is done on portals such as Wallapop, eBay or Milanuncios will be more controlled. Until now, with those that had to be declared and were not done – services provided or second-hand sales with a profit – fraud was committed in direct taxation (income taxes such as personal income tax or corporate tax if they were companies) and indirect (VAT). The directive will automate data entry and avoid specific requirements for platforms. Juan Osuna, prosecutor partner at Fieldfisher, points out that the DAC7 “is designed above all for professionals who do not want to testify. With it we try to detect people who sell or provide services and are not located.”