Model 040. Census declaration of registration, modification and deletion in the Registry of non-qualified foreign platform operators and in the Registry of other platform operators obliged to communicate information

Form 040 must be submitted by those platform operators obliged to communicate information that choose Spain as a Member State of Single Registration, as well as those operators with tax residence in Spain or, not being tax residents in Spain or in any other Member State, comply any of the following connection criteria: 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 begins as a “platform operator”.

• Modification: 1 month from the events that determine its presentation have occurred.

• Withdrawal: 1 month since any type of activity as a “platform operator” stopped or no longer met the conditions established in the first paragraph of article 54 ter.3.a) or in article 54 ter.3.b) of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.