3. Date and reason for the deregistration

You must select one of the following reasons for deregistering:

Stop providing services under the special regime.

You must check this box to communicate the cessation of operations included in the special regime

Voluntary change of Member State of identification.

This box must be checked to request deregistration from this regime in Spain because you voluntarily wish to change to another Member State of identification.

Failing to comply with the conditions of the regime due to a new headquarters or permanent establishment in a Member State.

This section should only be completed to request deregistration from the scheme due to acquiring the status of being established in the Community. The VAT number assigned by the Member State where said headquarters or establishment is located must be entered.

In this case, if you also wish to register under the Union regime in the Member State where the new headquarters or permanent establishment is located, you must submit the application for registration in the corresponding Member State.

Volunteer.

You must check this box to communicate your voluntary resignation from the regime.

For all reasons for termination, the effective date of termination will be the first day of the calendar quarter following the date of the termination agreement.

In any case of cancellation, you must submit your VAT return corresponding to the last quarter in which you were registered on the AEAT portal, within the legally established deadlines.