Order HAC/72/2024, of February 1, has been published, approving model 040 "Census declaration of registration, modification and deletion in the registry of non-qualified foreign platform operators and in the registry of other operators of platforms obliged to communicate information" and model 238 "Informative declaration for the communication of information by platform operators", and the conditions and procedure for its presentation are established.

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