4. Details of Declarer

In the “Telephone” field you must enter “00+country code+telephone number”.

In the “Contact email” field, enter the email address of the taxpayer to which they wish to receive communications issued by the tax authorities in relation to the system and from which the taxpayer may make inquiries about their files to the Spanish tax authorities.

In the event that action is taken through an intermediary, communications will be sent to the intermediary's contact email.

The “Address” field must contain the complete address of the declarant, whether located in Spain or another country.

In the case of taxable persons with headquarters in a third country or territory, the address of the headquarters in said country or territory will be indicated, even in the case of having permanent establishments for VAT purposes in Spain.

In this field, the declarant's data that appears in the Tax Agency's census are automatically loaded. If they are not correct or outdated, the correct data must be entered.

In any case, the address of the declarant must be stated, not that of his representative or contact person.