Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 238. Informative Declaration for the communication of information by platform operators.
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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 obligation to information regarding the operators of digital platforms:
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Transposition with the introduction of the new DA 25 LGT: Information and due diligence obligations relating to the informative declaration of platform operators obliged in the field of mutual assistance.
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Royal Decree 117/2024, of January 30, developing due diligence standards and procedures in the field of 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 obliged to communicate information.
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For this reason, the Annual informative statement 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.
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Excluded platform operators (those who can demonstrate, in accordance with national law, that their platform business model does not have reportable sellers) will submit a negative Annual Information Return (Form 238) to report this circumstance.
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Likewise, the census models are approved for compliance with registration obligations by platform operators (form 040) through the aforementioned Order.