2. Filer

You must complete the data of the taxable person whose registration is requested.

The field “Acts through an intermediary” and “Surname and first name or company name” are not modifiable.

The “NIF” field:

• If the type of presentation is on your own behalf this field will appear completed and cannot be modified.

• If the type of presentation is with an intermediary , completing the NIF of the taxable person (declarant) is mandatory.

  If the taxable person (declarant) does not have a tax identification number in Spain, they must previously request it by accessing the procedure “Obtaining the individual identification code for non-established entrepreneurs who act through an intermediary”.

  The request for the individual identification code will be made by the intermediary.

The “Operator number in the regime (NIOSS)” field must not be completed.

Complete, if applicable, the following fields:

• “Country of headquarters abroad”: Complete this field when the taxable person's headquarters are outside the Spanish territory of application of VAT. In this case, the code of the country where the taxable person's headquarters is located and the number for VAT purposes in said country must be indicated, or failing that, the Identification Number.

  When the headquarters is located in the Canary Islands, enter IC. In Ceuta, XC. In Melilla, XL.

  You must indicate if you have a permanent establishment for VAT purposes in Spain.

• Name or commercial names of the applicant, if they are different from the name or company name.