The key items of information that must be disclosed to tax authority according Law 26/2020 follows, once again, Council Directive (EU) 2018/822 of 25 May 2018: identification of  “intermediaries” and “relevant taxpayers”; details of the hallmarks; summary of the content of the reportable arrangement; date on which the first step in implementing the reportable arrangement has been made or will be made; details of the national provisions that form the basis of the reportable arrangement; value of the reportable arrangement; identification of the EU Member State of the “relevant taxpayer” and any other Member State which are likely to be concern by the reportable arrangement; identification of any other person in a Member State likely to be affected by the reportable arrangement, indicating to which Member State such person is linked.