FAQs

In form 238, the information contained in Annex II of Order HAC/72/2024, of February 1, must be provided in accordance with the provisions of article 54 ter, section 4, 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, in relation to the "platform operators required to report information" and "sellers subject to reporting information" who have carried out a relevant activity.

Thus, the information to be provided to the Tax Administration will include , with respect to the platform operator obliged to communicate information :

• Social denomination.

• NIF and, where applicable, individual identification number assigned by the Spanish tax authorities.

• Platform identification.

• Member State or Partner Jurisdiction for information compliance if the platform operator meets the connection criteria in more than one Member State or Partner Jurisdiction.

The information to be provided, in respect of each reportable seller who has carried out a relevant activity other than the leasing of real estate, shall include:

• Data that must be obtained in accordance with due diligence standards and procedures.

• Financial account identifier, if available to the platform operator and the competent authority of the Member State or partner jurisdiction in which the seller is resident has not communicated that it does not intend to use the data for these purposes.

• Holder of the financial account into which the consideration is paid or credited, if different from the seller and available to the platform operator, as well as any other financial identification information held by the operator regarding this holder.

• Each Member State or Partner Jurisdiction in which the seller is resident.

• The total consideration paid or credited and the number of relevant activities per quarter.

• Commissions, bonds, fees, taxes and similar amounts withheld or collected by the platform operator during each quarter.

In addition, for each Reportable Seller who has carried out a relevant activity involving the leasing of real estate , the following shall be reported:

• Address and cadastral reference number or equivalent, if known.

• Number of days each property has been rented during the reference period and the type of property, if known.

Information regarding consideration paid or credited in a fiat currency shall be reported in the currency in which it was paid or credited. Otherwise, it will be reported in euros, converted or valued using a criterion uniformly applied by the “platform operator required to report information”.

Information on consideration and other amounts shall be communicated in respect of the quarter of the reference period in which it was paid or credited.

If the platform operator knows several cadastral references of a marketed property, he may declare all of them in form 238.

According to the annex of Royal Decree 117/2024, of January 30, the consideration is defined as:

“any compensation, net of any fees, commissions or taxes withheld or collected by the Reporting Platform Operator”, that is paid or credited to a Seller in connection with the Relevant Activity, the amount of which is known or reasonably known to the Platform Operator”.

In relation to the aforementioned concept, Order HAC/72/2024, of February 1, which approves 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 obliged to communicate information" and model 238 "Informative declaration for the communication of information by platform operators", and establishes the conditions and procedure for its presentation, provides for the completion of the following fields, in accordance with the content of the informative declaration established in article 54.ter, section 4, 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:

1. Consideration per quarter, indicating the currency.

2. Number of activities per quarter.

3. Commissions, bonds, fees and other similar amounts withheld or collected on a quarterly basis by the platform operator, indicating the currency.

4. Taxes collected quarterly by the platform operator, indicating the currency.

For the example of a single transaction carried out in the quarter by the platform operator, consisting of the sale of a good worth 1,000 euros, for which the platform operator is charged a commission of 100 euros, both amounts being subject to Value Added Tax at a tax rate of 21%, the following information must be provided:

1. Consideration per quarter, with currency indication = 1,000 euros + 210 euros (VAT) – Commission amount (100 + 21 euros (VAT)) = 1,089 euros

2. Number of activities per quarter = 1

3. Commissions, deposits, fees and other similar amounts withheld or collected on a quarterly basis by the platform operator, indicating the currency = 100 euros

4. Taxes charged per quarter by the platform operator, indicating the currency = 21 euros