2. Filer

You must complete the details of the taxpayer whose registration is requested.

The fields “Acts through an intermediary” and “Last name and first name or company name” cannot be modified.

The “NIF” field:

• If the presentation type is in one's own name this field will appear filled in and cannot be modified.

• If the type of presentation is with intermediary , the completion of the NIF of the taxpayer (declarant) is mandatory.

  If the taxpayer (declarant) does not have a tax identification number in Spain, he or she must request one in advance by accessing the procedure “Obtaining the individual identification code for non-established entrepreneurs acting through an intermediary”.

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

The “Operator number in the scheme (NIOSS)” field should not be completed.

Please complete the following fields, if applicable:

• “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 are located in the Canary Islands, enter IC. In Ceuta, XC. In Melilla, XL.

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

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