Model 040. Census declaration of registration, modification and deregistration in the Registry of non-qualified foreign platform operators and in the Registry of other platform operators required to report information

Platform operators obliged to report information who choose Spain as a Member State for the Single Registry, as well as those operators with tax residence in Spain or, not being tax residents in Spain or in any other Member State, who meet any of the following connection criteria, must submit Form 040: 1. That it had been established in accordance with Spanish legislation. 2. That it has its headquarters, including its effective address, in Spain. 3. That it has a permanent establishment in Spain and is not a “qualified platform operator outside the Union”.

• High: when the activity as a “platform operator” begins.

• Modification: 1 month from the date on which the events that led to its submission have occurred.

• Withdrawal: 1 month from the date on which any type of activity as a “platform operator” ceased or the conditions established in the first paragraph of article 54 ter.3.a) or in article 54 ter.3.b) of the General Regulations on tax management and inspection actions and procedures and on the development of common rules on tax application procedures, approved by Royal Decree 1065/2007, of July 27.