DAC7 Registration and Filing: Modelo 040 and Modelo 238 for Digital Platforms
DAC7 Registration and Filing: Modelo 040 and Modelo 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: €590 to €990. Official tasa (government fee): The official tasa (official fee) is not confirmed in the source consulted. We will tell you in writing before you pay anything.
A tax compliance service for marketplaces and apps caught by the DAC7 directive. We handle the prior registration in the register of operators (Modelo 040) and the annual online filing of the report on your sellers' or hosts' transactions (Modelo 238) with the Agencia Tributaria (Spanish Tax Agency).
- Estimated total cost
- €590 to €990
- Managora's fee
- €713.90 (21% VAT incl.)
- Tasa (official government fee)
- The official tasa (official fee) is not confirmed in the source consulted. We will tell you in writing before you pay anything. (suplido: paid to the authority on your behalf, no VAT)
- Processing time
- No resolution deadline (the procedure at the Agencia Tributaria has no specific resolution deadline laid down).
- Where it is filed
- Agencia Estatal de Administración Tributaria (AEAT) ↗
- What you receive
- Application
Cost breakdown: Our fee from 590 € for the registration and processing of the standard file (fees vary according to the volume of transactions to be validated). There is no record of official fees for this register..
DAC7 Registration and Filing: Modelo 040 and Modelo 238 for Digital Platforms: how is it filed?
- 11. Select your profile and complete the details of your website, app or SaaS platform.
- 22. Attach the information on your legal representatives required for Modelo 040.
- 33. Upload the record with your sellers' reportable data in line with the technical requirements of Modelo 238.
- 44. Our specialists will validate the registration and file the information return online with the AEAT.
Which documents do you need?
- •File containing the database of reportable sellers (KYC, transactions and payments) for Modelo 238
- •Deeds or power of attorney for the filing of Modelo 040
Legal basis and things to bear in mind
- Filing takes place online at the sede electrónica (online portal) of the Agencia Tributaria.
- Prior registration via Modelo 040 is an essential requirement for the platform operators concerned.
DAC7 Registration and Filing: Modelo 040 and Modelo 238 for Digital Platforms: frequently asked questions
DAC7 Registration and Filing: Modelo 040 and Modelo 238 for Digital Platforms: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €590 to €990: Our fee from 590 € for the registration and processing of the standard file (fees vary according to the volume of transactions to be validated). There is no record of official fees for this register.. Managora's fee is €713.90, 21% VAT included (€590.00 net + €123.90 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: The official tasa (official fee) is not confirmed in the source consulted. We will tell you in writing before you pay anything..
DAC7 Registration and Filing: Modelo 040 and Modelo 238 for Digital Platforms: how long does it take?
No resolution deadline (the procedure at the Agencia Tributaria has no specific resolution deadline laid down).
DAC7 Registration and Filing: Modelo 040 and Modelo 238 for Digital Platforms: which documents do I need?
You need to have to hand: File containing the database of reportable sellers (KYC, transactions and payments) 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
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.
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