B Law & Tax
05 December 2023

Tax advisor: Reform of Censal Declarations for Platform Operators: Introduction of forms 040 and 238

The Ministry of Finance and Public Function has released the draft of the order authorizing forms 040 and 238  . These forms are intended for the “Censal 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 communicate information.” The statement also outlines the conditions and procedure for their submission.


New Form 040: Simplified Registration for Platform Operators in Spain

Identified as the “Censal document for registering new entries, modifications, and exits in the registry of unqualified foreign platform operators and in the registry of other platform operators with the obligation to report,” this simplifies the registration process for unqualified foreign platform operators choosing Spain as their single registration member state, as well as for other platform operators obligated to communicate information as stipulated in Article 54 ter.a) of the mentioned Regulation. This form also serves to inform the State Tax Administration Agency (AEAT) about changes in the information provided during registration and to notify exits from the relevant registries. These registration obligations stem from Council Directive (EU) 2021/514 of March 22, 2021 (DAC 7).


New Form 238: Informational Declaration for Platform Operators in Spain

The proposed order also validates Form 238, “Informational declaration for the communication of information by platform operators.” This form is essential for the submission of the new informational declaration, in which “platform operators obliged to communicate information” must provide specific data about the “reference period” related to “relevant activities” carried out by “sellers subject to information communication.” Additionally, Form 238 will be used for “excluded platform operators” who demonstrate that their business model does not include “sellers subject to information communication” to submit a negative declaration in January of the following year when they become “excluded platform operators.” The submission of Form 238 will be annual, with the deadline in January of the year following the information to be provided.


Effective Date

It is established that it will be the day following its publication in the Official State Gazette (BOE) and will apply for the first time to Form 238 submitted in January 2024, corresponding to the fiscal year 2023.




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