FAQs
Skip information indexGeneral issues
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 a relevant activity, directly or indirectly, for 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 other intervention to carry out the “relevant activity”, exclusively allows any of the following operations:
-
process payments related to the “relevant activity”;
-
that users offer or promote a “relevant activity”;
-
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 Administration, to which it would otherwise have had to communicate the information in accordance with article 54 ter of the General Regulation of actions and tax management and inspection procedures and the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27, that the entire business model of the platform is such that it does not has “sellers subject to communication of information.
Platform Operators required to communicate information must register, as appropriate:
-
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 actions and tax management and inspection procedures and the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27, electing Spain as a Member State of single registration).
-
In the Registry of other platform operators obliged to communicate information (operators referred to in article 54.ter.3.a) of the aforementioned regulation).
To do this, they must present model 040 of “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”, using the following procedures available in the electronic headquarters of the Tax Agency:
Model 040. Platform Operator Registrations
Any modification of the declared data must be communicated to the Tax Administration, presenting the corresponding modification declaration within a period of one month from the occurrence of the events that motivate its presentation.
If you stop carrying 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 a period of one month from when said circumstance occurred.
It is an activity carried out for a consideration and that constitutes any of the following operations:
-
the leasing or temporary transfer of use of real estate, which includes real estate for residential use and commercial use and any other type of real estate, as well as parking spaces;
-
personal services;
-
the sale of goods;
-
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 linked to the platform operator.
The concept of “platform” does not include software that, without any other intervention to carry out the relevant activity, exclusively allows users to offer or promote a relevant activity.
Since the software exclusively provides an advertising service, there would be no obligation to communicate information.
A marketed real estate is all real estate units located at the same postal address that belong to the same owner and that the same seller lists for rent on a platform. This definition does not require that seller and owner be the same entity.
There is no obligation to provide information to the Tax Administration regarding the excluded sellers , which are those sellers:
-
that they are a state entity;
-
that are an entity whose share capital is regularly traded on a recognized securities market or an entity linked to an entity whose capital is regularly traded on a recognized securities market;
-
that are an entity to which the platform operator has facilitated, in the reference period, more than 2,000 relevant activities through leases or temporary assignments of use with respect to a marketed real estate, or
-
to which the platform operator has facilitated, through the sale of goods, less than thirty relevant activities, for which the total amount of the consideration paid or paid has not exceeded 2,000 euros during the reference period.