{"id":183,"date":"2025-03-10T13:55:32","date_gmt":"2025-03-10T13:55:32","guid":{"rendered":"https:\/\/gestion.es\/?p=183"},"modified":"2025-08-20T07:55:35","modified_gmt":"2025-08-20T07:55:35","slug":"que-es-el-modelo-040","status":"publish","type":"post","link":"https:\/\/gestion.es\/en\/que-es-el-modelo-040\/","title":{"rendered":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas"},"content":{"rendered":"<p>La Agencia Tributaria ha aprobado el <strong>modelo 040<\/strong> para simplificar el proceso de registro para ciertos operadores de plataformas digitales. Esta medida, que responde a la Directiva (UE) 2021\/514 (conocida como DAC 7), busca regular la informaci\u00f3n fiscal de las plataformas y los vendedores que operan a trav\u00e9s de ellas.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"349\" src=\"https:\/\/gestion.es\/wp-content\/uploads\/formulario-040-DAC7-1.jpg\" alt=\"\" class=\"wp-image-590\" srcset=\"https:\/\/gestion.es\/wp-content\/uploads\/formulario-040-DAC7-1.jpg 640w, https:\/\/gestion.es\/wp-content\/uploads\/formulario-040-DAC7-1-18x10.jpg 18w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u00bfA qui\u00e9n va dirigido el Modelo 040?<\/h3>\n\n\n\n<p>El <strong>modelo 040<\/strong> es una declaraci\u00f3n censal obligatoria para dos grupos principales:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Operadores de plataforma extranjeros no cualificados<\/strong>: Aquellos que eligen a Espa\u00f1a como su Estado miembro de registro \u00fanico.<\/li>\n\n\n\n<li><strong>Otros operadores de plataforma<\/strong>: Aquellos obligados a comunicar informaci\u00f3n seg\u00fan la normativa espa\u00f1ola.<\/li>\n<\/ol>\n\n\n\n<p>Adem\u00e1s, el <strong>modelo 040<\/strong> no solo sirve para darse de alta, sino tambi\u00e9n para notificar cualquier modificaci\u00f3n en los datos de registro o, en su caso, para darse de baja en el registro.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00bfC\u00f3mo se presenta el Modelo 040?<\/h3>\n\n\n\n<p>Es importante tener en cuenta que el <strong>modelo 040<\/strong> se presenta de manera <strong>exclusivamente electr\u00f3nica<\/strong> a trav\u00e9s de la Sede electr\u00f3nica de la AEAT. No se admite ning\u00fan otro formato.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La relaci\u00f3n del Modelo 040 con el Modelo 238: Una doble obligaci\u00f3n<\/h3>\n\n\n\n<p>La misma Orden que aprob\u00f3 el <strong>modelo 040<\/strong> tambi\u00e9n introdujo el <strong>modelo 238<\/strong>, una declaraci\u00f3n informativa crucial. Si bien el <strong>modelo 040<\/strong> se centra en el registro censal, el <strong>modelo 238<\/strong> es la herramienta que permite a los operadores de plataforma cumplir con su obligaci\u00f3n de suministrar a la Administraci\u00f3n tributaria informaci\u00f3n detallada sobre las actividades de sus vendedores.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfQu\u00e9 informaci\u00f3n se debe reportar con el Modelo 238?<\/h4>\n\n\n\n<p>A trav\u00e9s del <strong>modelo 238<\/strong>, los operadores de plataforma deben comunicar datos espec\u00edficos sobre las \u00abactividades pertinentes\u00bb realizadas por los \u00abvendedores sujetos a comunicaci\u00f3n de informaci\u00f3n\u00bb durante un \u00abper\u00edodo de referencia\u00bb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfCu\u00e1ndo y c\u00f3mo se presenta el Modelo 238?<\/h4>\n\n\n\n<p>El <strong>modelo 238<\/strong> tiene una periodicidad anual y se presenta durante el mes de enero del a\u00f1o siguiente al que se refiere la informaci\u00f3n. Al igual que el <strong>modelo 040<\/strong>, su presentaci\u00f3n es exclusivamente telem\u00e1tica, mediante el env\u00edo de mensajes inform\u00e1ticos a la AEAT.<\/p>\n\n\n\n<p><strong>Importante<\/strong>: La normativa establece una excepci\u00f3n. El <strong>modelo 238<\/strong> correspondiente al ejercicio 2023 se present\u00f3 en un plazo especial, hasta el 6 de abril de 2023.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfQui\u00e9nes est\u00e1n exentos del Modelo 238?<\/h4>\n\n\n\n<p>No todos los operadores de plataforma deben presentar el <strong>modelo 238<\/strong>. Se exime de esta obligaci\u00f3n a los \u00aboperadores de plataforma cualificados externos a la Uni\u00f3n\u00bb, cuyas actividades ya son objeto de un intercambio autom\u00e1tico de informaci\u00f3n. Adem\u00e1s, los \u00aboperadores de plataforma excluidos\u00bb que no tienen \u00abvendedores sujetos a comunicaci\u00f3n\u00bb deben presentar una declaraci\u00f3n negativa durante el mes de enero para confirmar su condici\u00f3n.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>La Agencia Tributaria ha aprobado el modelo 040 para simplificar el proceso de registro para ciertos operadores de plataformas digitales. Esta medida, que responde a la Directiva (UE) 2021\/514 (conocida como DAC 7), busca regular la informaci\u00f3n fiscal de las plataformas y los vendedores que operan a trav\u00e9s de ellas.<\/p>","protected":false},"author":1,"featured_media":594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[17],"tags":[],"class_list":["post-183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas<\/title>\n<meta name=\"description\" content=\"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? 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