This is a contradiction in terms. A place cannot be at both 0 degrees latitude and 40 degrees north latitude. A country could theoretically control land at both latitudes (such as Britain had with the British Empire if mapped ahistorically), but no such country exists today.
0 degrees is the Equator (latitude). 40 degrees longitude should be either west or east.
Therefore, the question is wrong.
Note: Latitude should be given first, followed by the longitude.
These numbers don't define a place. A geographic point on the Earth is defined by a pair of numbers, of which one is a latitude (north or south), and the other is a longitude (east or west).
That's near Almazora, Spain. Google Earth says that's in an orchard, about 2 miles inland from the Mediterranean Sea.
No country is at 0 degrees latitude and 0 degrees longitude, it is in the ocean off the coast of Africa.
England
Spain
Antarctica is located 0 degrees north and 40 degrees east.
Russia.
That would be Greenland. If you transpose the numbers, making it 74 degrees west and 40 degrees north, you would be very near New York City.
North America
Greenland
Antarctica is located 0 degrees north and 40 degrees east.
At 40 degrees west and 70 degrees north, you would find the country of Iceland.
Turkey.
Spain
Since California is located in USA, the nearest country east of USA and at 40 degrees north latitude is Portugal.
That point is in Turkey.
Antarctica is located 0 degrees north and 40 degrees east.
Russia.
The country at 40 degrees north latitude and 40 degrees east longitude is Turkey, specifically the city of Sivas in central Turkey.
30 degrees North and 40 degrees East is located in the northern portion of Saudi Arabia. Saudi Arabia is a large country located on the Arabian Peninsula in Southwest Asia. In fact, the majority of the Arabian Peninsula falls within the borders of Saudi Arabia.
40 degrees north latitude and 40 degrees east longitude intersect in Turkey. Specifically, the intersection point is in the central part of the country, located near the towns of Kayseri and Sivas.
Turkey