Frequently asked questions Model 040

Any software, including websites or parts thereof and applications, including mobile applications, that is accessible to users and that allows sellers to contact other users to carry out an activity relevant, directly or indirectly, to those users.

It also includes any form of collection and payment of “consideration” in respect of the “relevant activity”. The term “platform” does not include software that, without any further intervention to carry out the “relevant activity”, exclusively enables any of the following operations:

1. process payments related to the “relevant activity”
2. that users offer or promote a “relevant activity”
3. redirect or transfer users to a platform.

It is an entity that enters into contracts with sellers to make all or part of a platform available to such sellers.

It is a platform operator that has demonstrated in advance and on an annual basis, to the satisfaction of the Spanish tax authorities, to which it would otherwise have had to have communicated the information in accordance with article 54 ter of the General Regulations on actions and procedures for tax management and inspection and the development of common rules on procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, that the entire business model of the platform is such that it does not have “sellers subject to communication of information.

Platform Operators required to report information must register, as applicable:

• In the Registry of non-qualified foreign platform operators if they are operators referred to in article 54.ter.3.b) first paragraph of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, who choose Spain as the Member State of single registry).

• In the Registry of other platform operators required to report information ( operators referred to in article 54.ter.3.a) of the aforementioned regulation).

To do so, they must submit form 040 for “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”, using the procedure available on the Tax Agency's electronic headquarters.

Any modification to the declared data must be communicated to the tax authorities by submitting the corresponding modification declaration within one month of the events that gave rise to the declaration.

If you cease to carry out activity as a platform operator or no longer meet the conditions of Article 54.ter.3.a) or 54.ter.3.b) first paragraph, you must submit the deregistration declaration within one month of this circumstance occurring.

It is an activity carried out for a consideration and which constitutes one of the following operations:

1. the leasing or temporary transfer of use of real estate, including residential and commercial real estate and any other type of real estate, as well as parking spaces;

2. personal services;

3. the sale of goods;

4. the leasing of any means of transport.

It does not include activities carried out by a seller acting as an employee of the platform operator or an entity related to the platform operator.

There is no obligation to provide information to the Tax Administration regarding the excluded sellers , which are those sellers:

1. that they are a state entity;

2. that they are an entity whose share capital is regularly traded on a recognised stock exchange or an entity linked to an entity whose share capital is regularly traded on a recognised stock exchange;

3. that they are an entity to which the platform operator has facilitated, in the reference period, more than 2,000 relevant activities through leases or temporary transfers of use with respect to a marketed real estate, or

4. where the platform operator has facilitated, through the sale of goods, less than thirty relevant activities, for which the total amount of consideration paid or credited has not exceeded EUR 2 000 during the reference period.

• Council Directive ( EU ) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7).

• OECD model standards for the communication of information by platform operators regarding sellers in the field of the collaborative economy and the gig and gig economy.

• Additional Provision Twenty-fifth of Law 58/2003, of December 17, General Tax Law.

• Article 54 ter of the General Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27.

• Order HAC /72/2024, of February 1, approving form 040 of “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” and form 238, “Informative declaration for the communication of information by platform operators” and establishing the conditions and procedure for its submission.