UPDATED TBD
DAC7 Disclosure
[TBD-LAWYER] Intro to the DAC7 disclosure: Alpify is a platform operator subject to Directive (EU) 2021/514 (DAC7) and its Spanish transposition (Ley 13/2023). Instructors as sellers must provide the required data.
What DAC7 is
[TBD-LAWYER] Summary of DAC7: EU tax-transparency directive requiring digital platforms to report seller activity above certain thresholds to the tax authority.
What we report
[TBD-LAWYER] Fields reported to the Spanish tax authority (AEAT): instructor identity (NIF, address, date of birth), number of transactions, total earned net of fees, IBAN, fees retained. Annual frequency.
Applicable thresholds
[TBD-LAWYER] DAC7 thresholds (>30 transactions or >€2,000 per seller per calendar year). Below threshold: the instructor remains a seller but is not reported until the threshold is crossed.
Your obligations as an instructor
[TBD-LAWYER] Obligation to provide NIF, fiscal address, IBAN and other data requested during Stripe Connect KYC onboarding. Account suspension if not provided after two requests.
Privacy and rights
[TBD-LAWYER] The report to the AEAT is mandatory by law (legal basis: compliance with a legal obligation — GDPR Art. 6(1)(c)). The instructor retains GDPR rights over the data reported but cannot object to the transmission. More detail in the Privacy Policy.