Order HAC/72/2024, of February 1, has been published, approving model 040 "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 establishing the conditions and procedure for its presentation.

Form 040 must be submitted when starting the activity as a "platform operator" in the terms defined in section I of the annex to Royal Decree 117/2024, of January 30; while form 238, corresponding to the 2023 financial year, must be submitted within two months following the entry into force of this order.