Spain has published Royal Decree 1171/2023 of 27 December 2023 in the Official Gazette to complete the implementation of certain EU Directives. Among other things, the Royal Decree includes provisions to complete the implementation of the new reporting obligations for payment service providers from 1 January 2024 as introduced by Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers. The p…