Spain's Ministry of Finance has launched a public consultation on the draft Order for the approval of the model forms to be used in relation to the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. In general, The DAC6 reporting requirements primarily apply for intermediaries that design, market, organize, or manage the implementation of a reportable cross-border tax planning arrangements. The reporting obligation m…