Campaign news by model

We detail the models that have undergone modifications for this campaign.

Form 238. Information Statement for the communication of information by platform operators.

Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7) establishes a new reporting obligation for digital platform operators
- Transposition with the introduction of the new DA 25 LGT: Information and due diligence obligations relating to the disclosure of platform operators required in the field of mutual assistance.
- Royal Decree 117/2024, of January 30, on the development of due diligence rules and procedures in the field of the automatic exchange of information communicated by OPs, and approving the new article 54 ter of the RGAT. The Royal Decree also introduces registration obligations for platform operators required to report information.

For this reason, the Annual information declaration has been approved in relation to the “platform operators obliged to communicate information” and the “sellers subject to communication of information” who have carried out a relevant activity , through Order HAC/72/2024, of February 1

Excluded platform operators (those that can demonstrate, in accordance with national law, that their platform business model does not have any reportable sellers) shall submit a negative Annual Information Declaration (Form 238) to report this circumstance.

Likewise, the census models for compliance with registration obligations by platform operators (form 040) are approved by the aforementioned Order.