Orden Foral 37/2024, de 21 de marzo, del Consejero de Economía y Hacienda, por la que se aprueba el modelo 238 “Declaración informativa para la comunicación de información por parte de operadores de plataformas”

This order approves the information reporting model (Model 238) for platform operators. It details the requirements for communicating information related to their activities. This affects digital platform operators in Spain, requiring them to submit specific data to the tax authorities, impacting their reporting obligations.