b) Can the administration request/require data from the platform from a third party? What data can it request from the third party? To answer this question, we look at taxation in Spain, where a specific obligation to provide information on "collaborative platforms" that intermediate in the transfer of the use of dwellings for tourist purposes was established to prevent tax fraud16. This obligation was challenged and annulled by the Supreme Court in 2020 but, by Royal Decree 366/2021, a new obligation is set up that maintains the previous state of affairs without apparent alteration. Thus, the Royal Decree 1070/2017 amending the General Regulation on tax management and inspection actions and procedures17, introduced this obligation of periodic declaration of an informative nature of the transfers of use in which they intermediate holding that, "are considered intermediaries, persons or entities that, constituted as collaborative platforms, intermediate in the transfer of use and are considered to be providers of information society and e-commerce services, regardless of whether or not they provide the underlying service that is the object of intermediation or impose conditions on the transferors or transferees such as price, insurance, terms or other contractual conditions". The informative declaration must contain identification of the owner of the property transferred, identification of the property, identification of the assignee persons or entities as well as the number of days of enjoyment of the property and the amount received by the assigning owner for the use of the property for tourism purposes. The party intermediaries in such real estate transactions are subject to an obligation to provide information on external data. We must draw attention to the fact that this information obligation includes, in turn, two obligations. Firstly, an obligation to provide information on external data derived from its intermediation relationship, on data that the 16 Previously, the Tax Agency had introduced as a novelty in the 2015 Income Tax Campaign a warning to taxpayers about property rental advertisements in different advertising media, including the Internet, reminding them that, if income was received in this respect, it should be declared. 17 Of 29 December, BOE 30 December 2017, núm.317, art. 54 ter.
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