The occurrence reporting applies to all ML aircraft (according to ML.A.202 and AMC 1 ML.A.202), but in terms of analysis and monitoring of events (follow-up), we will have to differentiate between aircraft managed by: 

In accordance with current regulations, it is the responsibility of the owner/operator that the flight manual is updated. 
The FM and its supplements should reflect the configuration of the aircraft at the time of inspection, and only applicable supplements should be carried on board. If it is decided to carry all supplements on board, it must be possible to demonstrate which supplements are applicable to the current configuration.

According to point TAE.AER.GEN.100 of Royal Decree 750/2014, of 5 September, regulating aerial firefighting and search and rescue activities and laying down airworthiness and licensing requirements for other aeronautical activities, those aircraft that have an EASA type certificate, and do not exclusively perform COE operations, must comply at all times with Regulation (EU) 1321/2014.