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Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms)

Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €714. Official tasa (government fee): No tasa (official fee): neither the modelo 040 census registration nor the modelo 238 information return triggers any tasa with the AEAT (Spanish tax agency). The modelo 238 is purely an information return, so no tax is paid with it either. There is nothing to pay to the administration; the price you see is the whole cost.

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Tax compliance service for marketplaces and apps subject to the DAC7 directive. We manage the prior census registration in the operators' registry (Modelo 040) and the annual electronic filing of the transaction report for your sellers or hosts (Modelo 238) before the AEAT (Spanish Tax Agency).

Practical guide: Platform economy: DAC7 (forms 040 and 238) and the digital services tax (490). Requirements, deadlines and the steps, explained.

What we charge you
€714
Managora's fee
€714.00 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee): neither the modelo 040 census registration nor the modelo 238 information return triggers any tasa with the AEAT (Spanish tax agency). The modelo 238 is purely an information return, so no tax is paid with it either. There is nothing to pay to the administration; the price you see is the whole cost. (suplido: paid to the authority on your behalf, no VAT)
Processing time
No resolution deadline (the procedure before the AEAT does not have a specific statutory resolution deadline).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee €714.00 (21% VAT incl.) for the registration and processing of the standard file (fees vary depending on the volume of transactions to be validated). There are no official tasas for this registry..

Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms): how is it filed?

  1. 11. Select your profile and complete the details of your web platform, App or SaaS.
  2. 22. Attach the information of your legal representatives required for Modelo 040.
  3. 33. Upload the registry with the reportable data of your sellers in accordance with the technical requirements of Modelo 238.
  4. 44. Our technicians will validate the registration census and electronically submit the informative declaration to the AEAT.

Which documents do you need?

  • •File containing the database of sellers subject to information reporting (KYC, transactions and remunerations) for Modelo 238
  • •Deeds or power of attorney for the filing of Modelo 040

Prerequisites we also handle for you

This procedure needs documents that we also obtain. If you are missing any, ask us for it here and come back once you have it:

And whatever a third party provides, we arrange it

  • Traducción jurada (sworn translation) into Spanish
  • Apostilla or legalisation of a foreign document

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

  • The filing is carried out electronically on the sede electrónica (online portal) of the AEAT.
  • Prior registration using Modelo 040 is an essential requirement for affected platform operators.

Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms): frequently asked questions

Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms): how much does it cost?

We charge you €714: our fee plus, where applicable, the fixed official tasa we advance. Our fee €714.00 (21% VAT incl.) for the registration and processing of the standard file (fees vary depending on the volume of transactions to be validated). There are no official tasas for this registry.. Managora's fee is €714.00, 21% VAT included (€590.08 net + €123.92 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee): neither the modelo 040 census registration nor the modelo 238 information return triggers any tasa with the AEAT (Spanish tax agency). The modelo 238 is purely an information return, so no tax is paid with it either. There is nothing to pay to the administration; the price you see is the whole cost..

Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms): how long does it take?

No resolution deadline (the procedure before the AEAT does not have a specific statutory resolution deadline).

Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms): which documents do I need?

You need to have to hand: File containing the database of sellers subject to information reporting (KYC, transactions and remunerations) for Modelo 238, Deeds or power of attorney for the filing of Modelo 040. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Shall we get started with «Alta y Presentación DAC7: Modelo 040 y 238 para Plataformas Digitales (DAC7 Registration and Filing: Modelo 040 and 238 for Digital Platforms)»?

We file it for you, from start to finish.

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