6. Change country of identification

Do not complete this section if you voluntarily decide to change your Member State of identification, without there having been a change in structure that motivates the transfer.

This section must be completed when you are already registered under this special regime in another country acting without an intermediary and as a result of a change in structure (transfer of headquarters to Spain or cessation of permanent establishment in the previous State) it becomes necessary to change the country of identification.

In these cases, the effective date of registration in the Import Regime in Spain will coincide with the date of cancellation in the previous Member State of identification, provided that the two affected Member States, the one of registration and the one of cancellation, are informed of the change no later than the tenth day of the month following the change.

The country in which it was previously registered under the Import Regime and its operator number under the regime in that country (NIOSS) must be indicated.