FAQs
Skip information indexContents of model 238
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 actions and procedures. of tax management and inspection and development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27, in relation to “platform operators obliged to communicate information” and “ sellers subject to communication of 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 :
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Social denomination.
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NIF and, where applicable, individual identification number assigned by the Spanish tax administration.
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Platform identification.
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Information Compliance Member State or Partner Jurisdiction if the platform operator meets the connection criteria in more than one Member State or Social Jurisdiction.
The information to be provided, in respect of each seller subject to communication of information who has carried out a relevant activity other than the leasing of real estate, will include:
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Data that must be obtained in accordance with due diligence standards and procedures.
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Financial account identifier, if it is 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.
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Owner of the financial account in which the consideration is paid or credited, if it is different from the seller and is available to the platform operator, as well as any other financial identification information available to the operator regarding this owner.
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Each Member State or Partner Jurisdiction in which the seller is resident.
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The total consideration paid or credited and the number of relevant activities per quarter.
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Commissions, deposits, fees, taxes and similar amounts withheld or collected by the platform operator during each quarter.
In addition, with respect to each reportable seller who has carried out a relevant activity involving the leasing of real estate, the :
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Address, and cadastral reference number or equivalent, if known.
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Number of days that 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 will be reported in the currency in which it was paid or credited. Otherwise, it will be communicated in euros, converted or valued using a criterion uniformly applied by the “platform operator obliged to communicate information”.
Information on the consideration and other amounts will be communicated with respect to the quarter of the reference period in which it was paid or credited.
If the platform operator knows several cadastral references of a marketed real estate, he or she may declare all of them in form 238.
In accordance with the annex to Royal Decree 117/2024, of January 30, the consideration is defined as:
“any type of compensation, net of fees, commissions or taxes withheld or collected by the “reporting platform operator”, paid or credited to a “seller” in relation to the “relevant activity”, the amount of which is known or can reasonably be known by 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 deletion 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 the development of the common standards of tax application procedures, approved by Royal Decree 1065/2007, of July 27:
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Consideration per quarter, with currency indication.
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Number of activities per quarter.
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Commissions, deposits, fees and other similar amounts withheld or collected per quarter by the platform operator, with indication of the currency.
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Taxes collected per quarter by the platform operator, with indication of the currency.
For the example of a single operation carried out in the quarter by the platform operator, consisting of the sale of a good worth 1,000 euros, to which a commission from the platform operator of 100 euros corresponds, both amounts being subject to the Value Added Tax with a tax rate of 21%, which must be reported as follows:
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Consideration per quarter, with currency indication = 1,000 euros + 210 euros (VAT) – Commission amount (100 + 21 euros (VAT)) = 1,089 euros
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Number of activities per quarter = 1
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Commissions, deposits, fees and other similar amounts withheld or collected per quarter by the platform operator, with currency indication = 100 euros
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Taxes collected per quarter by the platform operator, with currency indication = 21 euros