FAQs
Skip information indexPresentation of model 238
Model 238 is presented on an annual basis.
The deadline for submitting form 238 is the month of January of the calendar year following that to which the information to be supplied refers.
The deadline for submitting form 238 corresponding to fiscal year 2023 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 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. That is, from February 6 to April 8, 2024 (since April 6, 2024 is Saturday).
The presentation of the declaration can be made using the web form available in the Electronic Headquarters of the Tax Agency which can be accessed through the route:
Model 238.DPI-DAC7 Presentation by form. High
In the case of using an external program, it must be taken into account that the sending will be carried out 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, which approves 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” and the model 238, “Informative declaration for the communication of information by platform operators” and the conditions and procedure for its presentation are established.
Yes. If the declaration contains errors, only those records for which there is no reason for rejection will be accepted. The response computer message will contain the list of accepted and rejected records, along with the reason why they have not been accepted.