FAQs

Those required to submit form 238, “Informative declaration for the communication of information by platform operators”, are those delimited in article 54 ter, sections 2, second paragraph, and 3 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.

This is:

• Excluded platform operator: must file a negative return.

• Platform operator tax resident in Spain or, not being tax resident in Spain or any other Member State, meets one of the connection criteria:

  • That it had been established in accordance with Spanish legislation.

  • That it has its headquarters, including its effective address, in Spain.

  • That it has a permanent establishment in Spain and is not a qualified platform operator outside the Union. (This criterion shall not apply where the determination of the “reporting platform operator” is made in accordance with the Model Rules for Reporting by Platform Operators in Respect of Sellers in the Collaborative Economy and the Gig Economy.)

• Unqualified foreign platform operators registered in Spain: are those that do not meet the above connection criteria in a Member State, but facilitate the performance of a relevant activity by sellers subject to reporting resident in a Member State, or which involves the leasing or temporary transfer of use of real estate located in a Member State, and are not a qualified platform operator outside the Union.

If a platform operator required to report information, not resident for tax purposes in Spain or in any other Member State, meets any of the criteria for connection in Spain and in another Member State or partner jurisdiction, it may choose to file the declaration with the Spanish tax authorities, after registering in Spain and notifying, where appropriate, the other Member State or partner jurisdiction.

If you choose to file the declaration in another Member State or Partner Jurisdiction, you will have to notify the Spanish Tax Administration, submitting Form 238 with only the data of the reporting Platform and your name, TIN and address of the jurisdiction in which you declare, selecting in “Type of presentation to be made” the option “Without sellers because I notify that I am declaring in another jurisdiction”.

Excluded platform operators must submit an annual negative declaration informing the Spanish tax authorities of their status as “excluded platform operators”.

To do so, they can use the following procedure available on the Tax Agency's electronic office:

Model 238.DPI-DAC7 Negative declaration (excluded). Highs

The reporting platform operator that can demonstrate, in accordance with national law, that the same information has been reported by another reporting platform operator must submit Form 238 containing only the details of the reporting platform operator and the platform operator that is responsible for reporting the sellers on behalf of the former. In “Type of presentation to be made” you must select the option “No sellers to declare because another platform operator declares for me (exempt)”.