FAQs
Skip information indexObliged to present form 238
Those required to present form 238, “Informative declaration for the communication of information by platform operators”, are those defined in article 54 ter, sections 2, second paragraph, and 3 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.
This is:
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Excluded platform operator: must submit a negative declaration.
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Platform operator tax resident in Spain or, not being tax resident in Spain or any other Member State, meets any of the connection criteria:
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That it had been established in accordance with Spanish legislation.
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That it has its headquarters, including its effective address, in Spain.
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That has a permanent establishment in Spain and is not a qualified platform operator outside the Union. (This criterion will not be applicable when the determination of the “platform operator obliged to communicate information” is made in accordance with the Standard Rules for the communication of information by platform operators with respect to sellers in the field of the collaborative economy and the work economy. sporadic and on request).
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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 communication of information resident in a Member State, or that involve 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 obliged to communicate information, not a tax resident in Spain or in any other Member State, meets any of the connection criteria in Spain and in another Member State or Partner Jurisdiction, they may choose to submit the declaration to the Spanish Tax Administration. , prior registration 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, presenting form 238 only with 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 of “No sellers because I notify that I declare in another jurisdiction.”
Excluded platform operators must annually submit a negative declaration informing the Spanish Tax Administration of their status as “excluded platform operator.”
To do this, you may use the following procedure available at the Tax Agency's electronic headquarters:
The platform operator obliged to communicate information that can demonstrate, in accordance with national legislation, that the same information has been communicated by another platform operator obliged to communicate information, must submit form 238 only with the data of the reporting platform operator. and the platform operator who undertakes to declare 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)”.