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Taxpayer calendar 2024

Model 035. Declaration of initiation, modification or cessation of operations included in the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons or who carry out distance sales of goods or certain national deliveries of goods

  • Starting statement: at any time before the start of activities (the regime will begin to apply from the first day of the following quarter - Foreign or Union Regime -, or from the communication of the operator number for the purposes of the Import Regime) or, when the activity had already started, until the tenth day of the month following this start. 

  • Modification statement: until the tenth day of the month following the modification.

  • Unsubscribe statement: at least fifteen days before the end of the month or quarter preceding the one in which you intend to stop using the regime.