FAQs

Form 238 is submitted annually.

The deadline for submitting Form 238 is the month of January of the calendar year following the year to which the information to be supplied refers.

The deadline for submitting form 238 for the 2023 financial year is two months from the entry into force of Order HAC/72/2024, of February 1, which approves form 040 of “Census declaration of registration, modification and deregistration in the Registry of non-qualified foreign platform operators and in the Registry of other platform operators required to report information” and form 238, “Informative declaration for the communication of information by platform operators” and establishes the conditions and procedure for its submission. That is, from February 6 to April 8, 2024 (since April 6, 2024 is a Saturday).

The declaration can be submitted using the web form available at the Electronic Office of the Tax Agency, which can be accessed via the following route:

Model 238.DPI-DAC7 Presentation by form. Highs

In the case of using an external program, it must be taken into account that the sending will be done electronically by sending messages in XML format, specifically in accordance with the technical specifications contained in Annex II of Order HAC/72/2024, of February 1, by which form 040 of “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 form 238, “Informative declaration for the communication of information by platform operators” are approved, and the conditions and procedure for its presentation are established.

Yes. In the event that the declaration contains errors, only those records for which there are no reasons for rejection will be accepted. The computer response message will contain the lists of accepted and rejected records, along with the reason why they were not accepted.